Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $1,290.57 in the petitioner's income tax for 1963. The only allegation of error is that the Commissioner erred in disallowing a deduction of $4,228.46 for an addition to its reserve for bad debts.
Findings of Fact
The petitioner was a Pennsylvania corporation doing business as a domestic building and loan association at 1812 E. Carson Street, Pittsburgh, Pennsylvania...
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