OPINION
RAUM, Judge:
The Commissioner determined deficiencies in petitioner's income tax for its taxable years ending March 31, 1959 and 1960, in the amounts of $2,304.29 and $2,496, respectively. The deficiencies were based upon the disallowance of claimed deductions in the amount of $4,800 for each of those years in respect of contributions to a profit-sharing trust. The facts have been stipulated.
Petitioner, an Ohio corporation organized...
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