HALL, Judge:
Respondent determined deficiencies in petitioner's income tax of $5,633.96 for the taxable year 1973, $5,234.50 for the taxable year 1974, and $3,789.90 for the taxable year 1975. The sole issue for decision is whether petitioner is liable for the personal holding company tax imposed by section 541.
FINDINGS OF FACT
Some of the facts have been stipulated by the parties and are found accordingly.<...
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