Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1959 in the amount of $1,109.38. The issue for decision is whether a payment of $3,697.95 made by petitioner on March 14, 1960, as a contribution to a profit-sharing trust is deductible by petitioner for the taxable year 1959.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.<...
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