STERRETT, Judge:
Respondent determined deficiencies in the income tax of the petitioner of $2,142, $4,748.88, and $1,584 for its taxable years ended October 31, 1963, October 31, 1964, and October 31, 1965, respectively. The only issue for decision is whether petitioner is entitled to deduct its contributions to a profit-sharing trust.
FINDINGS OF FACT
Some of the facts have been stipulated and those facts are so found.
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