Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for 1966 and 1967 in the respective amounts of $3,000.88 and $2,123.63. The only issue is whether the petitioner is liable for the accumulated earnings tax for those years.
Findings of Fact
Some of the facts have been stipulated and, together with the stipulated exhibits, are incorporated herein by this reference...
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