FISHER, Judge:
Respondent determined deficiencies in the income tax of petitioner for the taxable years 1956 and 1957 of $4,970.41 and $7,344.26, respectively.
The issue involved herein is whether annual additions to petitioner's bad debt reserve for 1956 and 1957 were unreasonable and excessive.
FINDINGS OF FACT
Some of the facts were stipulated. Those so stipulated are found accordingly and incorporated herein by this reference....
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