Memorandum Findings of Fact and Opinion
HARRON, Judge:
Respondent determined deficiencies in income tax liability for the years 1940 and 1941 in the respective amounts of $581.37 and $4,556.76. Petitioner concedes that the respondent properly disallowed certain deductions, but he contests respondent's disallowance of deductions for interest allegedly paid in the taxable years on notes owing to a bank and on loans received on insurance policies. The chief...
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