Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent determined a deficiency in income taxes against petitioner for the calendar year 1940 in the amount of $3,128.56. Certain issues raised by the pleadings were stipulated. The only issue submitted here is whether the respondent erred in denying the deduction of $5,861.56 as interest. The proceeding was submitted on a stipulation of facts, together with other evidence. Such of the stipulated facts...
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