This case involves Federal income taxes for the calendar years 1940, 1941, and 1942, deficiencies having been determined in the respective amounts of $352.56, $550.24, and $1,620. The petitioner urges that there were overassessments in the respective amounts of $8,752.06, $11,304.75, and $14,586.77. The only issue presented is whether there was a reorganization of a prior corporation, giving petitioner the right, in computing depreciation of certain properties, to use the...
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