WISDOM, Circuit Judge.
This case is before us on a petition to review a decision of the Tax Court. The petition raises the problem of determining the tax effect of a dealer's reserve account.
The taxpayer, Texas Trailercoach, Inc., a Texas corporation organized July 1, 1952, with its main place of business in Dallas, Texas, sells new and used trailers, and is a dealer for Spartan Aircraft Trailercoach, Inc. The corporation reports income on an accrual basis...
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