Memorandum Findings of Fact and Opinion
IRWIN, Judge:
The respondent determined deficiencies in petitioner's income taxes for the taxable years ending March 31, 1963 through 1965 in the amounts of $2,742, $3,178.08 and $3,919.25, respectively.
The issues in these consolidated cases are (1) whether petitioner is entitled to deduct additions to its reserve for bad debts under section 166(c), Internal Revenue Code of 1954
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