Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined a deficiency in the petitioner's income tax for the taxable year ended February 29, 1956, in the amount of $12,732.04. The only issue presented is whether income received from royalties by petitioner and paid to its shareholders constituted taxable income of petitioner.
Findings of Fact
Some facts have been stipulated and are incorporated herein by reference...
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