WITHEY, Judge:
Deficiencies in the income tax of petitioner for the fiscal years ended March 31, 1959, 1960, and 1961, in the respective amounts of $1,084.28, $1,355.62, and $1,114.87 have been determined by the Commissioner.
The sole issue for decision is whether, during such fiscal years, petitioner was a qualified profit-sharing trust under section 401(a), I.R.C. 1954.
FINDINGS OF FACT
All of the facts of record have been agreed...
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