MEMORANDUM OPINION
TANNENWALD, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes of $9,300.52 for 1991 and $10,887.87 for 1992. The issues for decision are whether respondent properly disallowed (1) a loss of $3,325 on a sale to a related entity; (2) deductions for life insurance premiums for a policy on petitioner's principal shareholder; (3) deductions for accrued tax expenses where petitioner otherwise uses the cash method...
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