BARNES, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in petitioner grain company's returns for the years 1952 and 1953. Petitioner filed a petition for redetermination of the deficiency with the Tax Court under Title 26 U.S.C. § 6213. The Tax Court sustained the deficiency in part and disallowed it in part. From that decision petitioner seeks review under Title 26 U.S.C. § 7482.
Petitioner corporation claimed deductions...
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