Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for its fiscal years ending July 31, 1967, and July 31, 1968, in the amounts of $47,445.86 and $1,404.50, respectively.
Some of the issues have been disposed of by agreement of the parties, leaving for decision whether petitioner is entitled to the taxable status of a small business corporation under the provisions of sections 1371-1379, I.R.C....
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