Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined deficiencies in income tax of the petitioner of $7,440.76 for its taxable year 1955, $8,732.17 for its taxable year 1956, and $161.25 for its taxable year 1958. The respondent's adjustments for the years 1955 and 1956 were the result of the elimination of a net operating loss reflected on the petitioner's return for the year 1958. The only issue for decision is whether a payment...
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