Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in income taxes of petitioner for the taxable years ended April 30, 1954, and April 30, 1955, in the amounts of $6,960 and $8,365, respectively.
The sole issue is whether there should be excluded from petitioner's gross income for the taxable years ended April 30, 1954, and April 30, 1955, the respective amounts of $23,700 and $26,595.20, which it rebated to certain of its customers...
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