Memorandum Opinion
STERNHAGEN, Judge:
Assailing a deficiency of $124.42 in 1939 income tax, petitioner complains of (1) the disallowance of a deduction of $1,237.61 for interest and (2) the disallowance of a deduction of $379.36 for State income taxes. He also claims a deduction of $35 which he omitted to take for bar association dues. The facts are all submitted in a stipulation and are found as stipulated.
The petitioner, a resident of Hollis,...
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