Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioner's Federal corporate income taxes for the taxable year 1961 and the taxable period January 1, 1962, through June 30, 1962, in the amounts of $7,499.98 and $500.92, respectively. The issues presented for decision are (1) whether petitioner realized additional income from accounts receivable collected during the taxable year 1961 and the taxable period January...
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