United States Board of Tax Appeals August 22, 1933, Docket No. 20878 (Fox River Paper Co. v. Commissioner)

*1196OPINION.

McMahon:

The determination of two of the questions involved in this proceeding — (1) whether the petitioner is entitled to a deduction on account of depreciation on the property here involved from June 8, 1920, to December 31, 1920, and (2) whether the petitioner is entitled to a deduction of a loss claimed to have been sustained on account of the abandonment in 1920 of certain