WILES, Judge:
Respondent determined a $2,303 deficiency in petitioner's 1973 Federal income tax. The sole issue is the extent of petitioner's 1973 California State franchise deduction.
FINDINGS OF FACT
All of the facts were stipulated and are found accordingly.
Epoch Food Service, Inc. (hereinafter petitioner), an accrual method, calendar year taxpayer, had its principal office in Palo Alto, Calif., when it timely filed its 1973 return...
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