Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1956 and 1957 in the respective amounts of $9,339.16 and $2,656.36.
The only issue presented is whether the respondent erred in disallowing as deductions amounts claimed by petitioner as reasonable additions to its reserve for bad debts for each of the taxable years.
Findings of Fact
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