Memorandum Opinion
MULRONEY, Judge:
The respondent determined deficiencies in petitioner's income tax of $1,691.21 for the fiscal year ended November 30, 1952.
All of the facts have been stipulated and they are found accordingly.
This is a companion case to Anover Realty Corp., 33 T. C. ___ (Jan. 13, 1960) [Dec. 24,006]. At the time of the submission of this case petitioner's counsel...
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