Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income tax in the amount of $3,148.10 for the fiscal year ended March 31, 1964. Some of the respondent's determinations are not contested. The only issue is whether the petitioner is entitled to a deduction for its contributions to its deferred profit-sharing plan which covers only its salaried employees. The respondent determined that the plan is not qualified...
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