Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $208.14 deficiency in petitioner's 1968 Federal income tax. The sole issue presented is whether petitioner is entitled to deduct its 1968 contributions to its pension plan.
Findings of Fact
Some of the facts have been stipulated and are so found.
Petitioner is an Ohio corporation which maintained its principal office in Cincinnati, Ohio, when it filed its...
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