DRENNEN, Judge:
Respondent determined deficiencies in petitioner's income tax for the taxable years 1954 and 1956 in the respective amounts of $6,843.39 and $30,040.24.
The only issue for decision is whether petitioner is entitled to accrue and deduct, as of the end of its fiscal years ended September 30, 1954, and September 30, 1956, additions to a reserve for estimated future expenses to be incurred in preparing tax returns for petitioner's subscribers...
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