The Commissioner determined a deficiency in the petitioner's income tax for the taxable year 1957 in the amount of $8,000.86. The only issue for decision is whether the petitioner is entitled to a deduction for a sum paid under a profit-sharing plan.
FINDINGS OF FACT.
Some of the facts are stipulated and are found as stipulated.
The petitioner is a corporation formed under the laws of the State of Oregon...
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