BRATTON, Circuit Judge.
This petition to review a decision of the Tax Court presents the question whether Gazette Telegraph Company, hereinafter referred to as the taxpayer, is entitled to amortize and deduct pro rata for the taxable years in question the asserted cost of a covenant not to engage in the newspaper business in El Paso County, Colorado, in competition with the taxpayer as assignee of the contract containing such covenant.
The Tax Court found...
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