This proceeding involves income tax deficiencies for 1956, 1957, and 1958 in the respective amounts of $1,867.45, $2,698.54, and $1,274.09. There is also asserted an addition to tax of $28.43 for failure to pay estimated income tax for 1956. The only question is as to the amount of depreciation deduction allowable on leasehold improvements.
FINDINGS OF FACT.
The petitioners are husband and wife and are residents of Huntsville, Alabama. They filed joint income...
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