Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency in income tax against petitioner for 1945 of $3,227.80. Of the several adjustments made to net income petitioner attacks only the disallowance of an alleged interest expenditure of $5,083.95.
Findings of Fact
A resident of New York, New York, petitioner filed his return for 1945 with the collector for the third district of New York.
Petitioner...
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