Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in petitioner's income tax for the year 1960 in the amount of $9.27. All of the deficiency is contested and petitioner claims an overpayment. The deficiency is due to several adjustments which the Commissioner made to the taxable income as disclosed by petitioner's income tax return (amended) for the year 1960. The only issue which now remains for our decision is whether depreciation...
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