Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The respondent determined a deficiency in the income tax of petitioner for the year 1957 in the amount of $6,120.78.
The sole issue presented for decision is: Whether certain expenditures made to tear out the front wall of a building occupied by the petitioner, to replace said wall with a new one, and to make electrical connections in the new wall, constitute capital expenditures which...
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