Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax for 1945 in the amount of $2,396.54.
The issue presented is the petitioner's basis for depletion of a limestone quarry acquired in 1928 in an exchange of the assets of a partnership for all of the capital stock of petitioner.
Findings of Fact
Petitioner is a Delaware corporation with its principal office at Plymouth Meeting, Montgomery County, Pennsylvania...
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