FISHER, Judge:
Respondent determined a deficiency in petitioner's income tax for the fiscal year ended January 31, 1950, in the amount of $2,710.59. The issues are (a) whether certain annuity payments made by petitioner are deductible as interest or loss, or whether they are capital expenditures paid for the acquisition of property; and (b) the determination of various factors involved in calculating depreciation for the fiscal year in question on the building...
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