OPINION
GOFFE, Judge:
Respondent determined a deficiency in the Federal income tax of petitioner for the taxable year 1964 in the amount of $46,448. The sole issue for determination is whether petitioner, a national bank, properly computed an addition to its bad debt reserve for the taxable year 1964.
All of the facts have been stipulated. The stipulation of facts and exhibits attached thereto are incorporated herein and adopted as our findings...
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