Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax for the fiscal year ended January 31, 1947, in the amount of $23,915.56. Some of the Commissioner's determinations are not contested. There are three issues for decision, as follows: (1) Whether certain expenditures for facilities used in petitioner's business, including a spray tower built for use in the manufacture of soap powders, should be amortized over a period of...
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