PER CURIAM.
We have carefully reviewed the decision of the Tax Court in this matter, and for the reasons set out in its opinion, we affirm.
The adjustment of the depreciation basis for the facilities located at 6608 Belair Road, Baltimore, Maryland, was clearly proper, since it is undisputed that the taxpayer himself invested only $28,000 in the buildings on that site. It is elemental that a taxpayer cannot recoup by means of depreciation deductions an investment...
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