Memorandum Findings of Fact and Opinion
SMITH, Judge:
The respondent has determined deficiencies of $23,055.81 in income tax and $7,599.50 in excess profits tax for the fiscal year ended November 30, 1938, and deficiencies of $12,304.31 in income tax and $4,874.95 in excess profits tax for the fiscal year ended November 30, 1939. The deficiencies result entirely from the inclusion in taxable income of amounts which petitioner set aside for reserves during...
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