HARRON, Judge:
The respondent determined that the petitioner is subject to the accumulated earnings tax under section 531, 1954 Code, in the amount of $14,647.31 for 1960, and $13,966.83 for 1961. The main questions are whether, in 1960 and 1961, petitioner permitted its earnings and profits to accumulate beyond the reasonable needs of the business, including the reasonably anticipated needs; and whether, in the same years, petitioner was availed of, for the purpose...
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