Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year ended April 30, 1962, in the amount of $2,251.14.
The issue presented is whether the respondent erred in disallowing as a deduction a portion of the amount of the petitioner's addition to its reserve for bad debts for that year.
Findings of Fact
Some of the facts have been stipulated and are incorporated...
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