ENGEL, Circuit Judge.
Taxpayer Yates Motor Company, Inc., appeals from a judgment of the United States Tax Court sustaining a determination by the Commissioner that Yates is not entitled to an ordinary loss deduction for its demolition of a building which it had formerly used for the sale and service of new Ford automobiles and trucks. The Commissioner had earlier ruled that taxpayer must instead amortize the $27,475.28 adjusted basis of the demolished building over...
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