These cases duly consolidated involve income taxes for the calendar year 1945. Deficiency was determined in the amount of $12,935.95 in Docket No. 24532 and in the amount of $11,458.04 in Docket No. 25545. Only a portion of such amounts is involved. The only issue presented is whether the petitioners' partnership, on the accrual basis, may for 1945 deduct $25,210.18, an amendment of $31,090 credited at the end of 1945 to a Reserve for Strip Mining Bonds to record expense...
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