Memorandum Findings of Fact and Opinion
Respondent has determined a deficiency of $8,633.22 in decedent's income tax for the taxable year 1944. Petitioner contests that part of the deficiency which results from respondent's determination that $18,654.40 of the $23,565.22 received by decedent from the Guardian Depositors' Corporation in July, 1944 constituted interest income.
Findings of Fact
Decedent filed his income tax return for the taxable...
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