MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge:
Respondent determined a deficiency of $4,760 in petitioner's corporate Federal income tax for 1993.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The $4,760 deficiency determined by respondent is based on a change in petitioner's method of...
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