ARUNDELL, Judge:
Respondent determined deficiencies in income tax for the taxable years ended December 31, 1955, 1956, and 1957 in the amounts of $6,225.53, $1,308.33, and $603.96, respectively.
The only error assigned is that "The Commissioner has erroneously included as taxable income the employer's contribution to pension plan of * * * $20,000 in 1955, $3,000 in 1956, and $3,000 in 1957."
FINDINGS OF FACT.
The stipulated facts are...
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