Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined deficiencies in petitioner's income tax for the years and in the amounts as follows:
1952.................. $18,906.74 1953.................. 17,240.83 1954.................. 9,154.44 1955.................. 11,498.47 1956.................. 11,158.78
The only issue for decision is whether certain amounts paid to the officer-shareholders...
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