Fontius Shoe Co. v. Commissioner

*1099OPINION.

Petitioner is entitled to an allowance for depreciation based on the depreciated cost of furniture and fixtures above found, less salvage value, and prorated over the remaining term of the lease. See Appeal of H. Citrin, 2 B. T. A. 626; Appeal of Kunkel & Co., 3 B. T. A. 133.

Judgment will be entered on IS days’ notice, under Buie SO.