Respondent determined deficiencies in petitioner's income tax of $965.06 and $3,238.51 for the years 1950 and 1951, respectively. The sole issue is whether petitioner is entitled to deduct a contribution made to an "employee's pension plan" in 1951. The deficiency for 1950 arises out of the effect that the denial of this deduction has on the computation of an unused excess profits credit carryback.
FINDINGS OF FACT.
The stipulated facts are found.
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