Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $1,854.86 in the income tax of the petitioner for the calendar year 1941. The only issue is whether the petitioner is entitled to deduct $4,500 as interest paid in 1941.
Findings of Fact
The petitioner is an individual who filed his return for 1941 with the collector of internal revenue at Brooklyn, New York. It was...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.