Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined a deficiency in the petitioner corporation's income taxes for its fiscal year ended September 30, 1955, in the amount of $1,965.05.
The issues for decision are:
(1) Whether petitioner actually paid the sum of $34,500 to acquire a leasehold of land whereon was situated a liquor store business which it purchased, so as to be entitled to amortize and deduct such claimed...
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