Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1959 in the amount of $4,291.16. The sole issue for decision is whether respondent correctly disallowed to petitioner a deduction for depreciation on shopping center buildings owned by her in the year such buildings were sold.
The facts, completely stipulated by the parties, are not in dispute, and as stipulated are adopted as our findings...
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