Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The Commissioner determined a deficiency in income taxes due from the petitioner for the calendar year 1971 in the amount of $19,099.24. The sole question for decision is whether an expenditure of $40,810.33 incurred by the petitioner to replace a section of the flooring of a building acquired in that year is deductible as an
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