WILLIAMS, Judge.
The plaintiff's books of account were kept and its income tax returns prepared on the accrual basis of accounting. In its corporation income tax return for the fiscal year ended January 31, 1930, plaintiff took a deduction for rent on business property for only eleven months of the year, omitting the month of February, 1929, which was a part of the fiscal year. The rent for the month of February amounted to $15,460.84. By reason of plaintiff's failure...
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