United States Tax Court.
Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's income tax for the taxable years 1965 and 1966 in the respective amounts of $21,057.98 and $18,360.63. The only issue before us is whether petitioner is liable for the accumulated earnings tax imposed by section 531.
Findings of Fact
Some of the facts have been stipulated and are so found.
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