This case involves income tax for the calendar year 1946. Deficiency was determined in the amount of $345.06 and the entire amount is in issue. The sole question presented is whether the petitioner corporation is exempt from taxation within the provisions of section 101 (6) of the Internal Revenue Code.
FINDINGS OF FACT.
The petitioner is a corporation, organized under the law of Delaware on July 11, 1946, and qualified in the State of New York on July 22...
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