Respondent has determined deficiencies in income taxes, declared value excess profits taxes and excess profits taxes for the calendar years 1941, 1942, and 1943, in the total amount of $30,731.74. Three issues are presented:
(a) The correctness of the disallowance of depreciation on machinery for each of the taxable years.
(b) Was petitioner a member of a controlled group within the meaning of section 713 (g) (5) of the Internal Revenue Code?
(c) If...
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