Respondent determined deficiencies in petitioner's income taxes for 1947 and 1948 in the amounts of $1,700.79 and $1,510.23, respectively.
The single question presented is whether the petitioner, a national banking corporation, must use its own experience in determining additions to its reserve for bad debts for 1947 and 1948, or whether it is entitled to use the experience of another bank in the locality having loans comparable in nature and risk involved to those...
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