Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined deficiencies in petitioner's income tax for the years 1969 and 1970 in the amounts of $5,044.14 and $352.90, respectively. Due to concessions by the parties the sole issue remaining for decision is whether petitioner, an accrual basis taxpayer, incurred a fixed liability for contributions to its profit sharing plan in the years in issue.
Findings of Fact
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