The respondent determined an income and victory tax liability against petitioner in the total amount of $5,277.80 for the calendar year 1943. Certain of the adjustments made by respondent are not contested. The question for determination is whether petitioner should be allowed a deduction of $5,840.50 for alleged interest paid to his two children during the calendar year 1943.
FINDINGS OF FACT.
The tax return for the year involved was filed with the collector...
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