Memorandum Opinion
ARNOLD, J.:
This proceeding involves deficiencies in income taxes for 1936 and 1937 in the respective amounts of $671.92 and $1,265.19. The sole issue is whether the dividends paid credit allowed by respondent for 1936 and 1937 should be increased by $9,598.89 and $5,750.83, respectively. The facts were stipulated, and as stipulated, are adopted as our findings of fact. Only the more pertinent facts will be hereinafter related.
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