Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioner's Federal corporate income tax as follows:
Fiscal Year Ended Amount March 31, 1961 ....... $ 6,044.81 March 31, 1962 ....... 7,636.48 March 31, 1964 ....... 20,694.08
Certain issues have been conceded by the parties. The only question remaining...
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