SCOTT, Judge:
Respondent determined deficiencies in petitioner corporation's income taxes for calendar years 1974 and 1975 in the amounts of $7,739.04 and $363.39, respectively.
Some of the issues raised by the pleadings have been disposed of by the parties, leaving for our decision (1) whether in the year 1974 petitioner established a profit-sharing plan within the meaning of section 401(a), I.R.C. 1954,
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