PARKER, Judge:
Respondent determined a deficiency in petitioner's consolidated Federal income tax in the amount of $298,290 for the taxable year ended December 31, 1987. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year before the Court, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issue to be decided in this case is whether an account receivable in the amount...
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