Memorandum Opinion
LEECH, Judge:
Respondent has determined a deficiency for the calendar year 1944 in the amount of $243.28. Petitioner claims an overpayment in the amount of $6,873.76. In the deficiency notice the respondent disallowed a claimed deduction for interest paid in the amount of $357.77, for lack of substantiation. It is stipulated that petitioner paid such sum as interest in the taxable year, and respondent concedes that petitioner is entitled...
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.