Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioner's income tax for the year 1944 in the sum of $182.25, and an overassessment for the year 1943 in the sum of $54.58. That part of the deficiency determined by respondent is here in issue which arises by reason of his disallowance of a deduction claimed by petitioner for depreciation on furniture and fixtures on the ground that petitioner had "not submitted records or other evidence...
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