Memorandum Findings of Fact and Opinion
LEECH, Judge:
For the fiscal year ended April 30, 1938, respondent determined an income tax deficiency of $2,589.72 and an excess-profits tax deficiency of $146.15. The only error assigned is the failure of respondent to allow the deduction of the entire contribution of $10,000 by petitioner to a trust in the taxable year.
Findings of Fact
The petitioner is a corporation organized under the laws of...
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