Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioner's income tax for the year 1961 in the amount of $602.47 and for the year 1962 in the amount of $393.97. Petitioner has abandoned its objection to a minor adjustment, so that the only issue for decision is whether petitioner properly amortized the cost of a building constructed on leased property over the term of the lease or must depreciate the building...
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