Memorandum Findings of Fact and Opinion
EKMAN, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year ended March 31, 1977, in the amount of $37,188.78 and an addition to tax for that year under section 6653(a) in the amount of $1,859.44.
Petitioner having made certain concessions, the issues remaining for decision are: (1) Whether petitioner was an electing small business corporation pursuant to Subchapter...
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