OPINION.
WITHEY, Judge:
The Commissioner has determined a deficiency in income tax of petitioner for the year 1953 in the amount of $2,723.44.
Issues presented by the pleadings are the correctness of the respondent's action (1) in determining that an amount of $8,085.59 taken by petitioner as a deduction in its income tax return was not permanently set aside for charities during the taxable year 1953 within the meaning of section 162 (a) of...
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