SIMPSON, Judge:
The Commissioner determined the following deficiencies in the petitioner's Federal income taxes:
TYE Oct. 31— Deficiency 1969 ----------- $10,032.08 1970 ----------- 8,998.62 1971 ----------- 8,640.01
The only issue to be decided is whether, for each year at issue, two of the petitioner's shareholders constructively received bonuses...
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