ORR, Circuit Judge.
Consolidated for trial and on this appeal are several actions brought by appellants to recover alleged overpayments of income tax for the years 1942 and 1943. Relief was denied in the trial court.
Taxpayers assert two reasons why they should be allowed deductions, first on the ordinary and necessary business expense provision of the Internal Revenue Code of 1939, § 23(a), 26 U.S.C.A., and secondly under the depreciation provision of...
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