FISHER, Judge:
The respondent determined a deficiency in income tax for the taxable year 1953 of Frank and Marie Polk in the amount of $15,599.30. Issues involving medical expenses, taxability of patronage dividends, and the amount of a net operating loss carryback from the year 1955 have been disposed of by stipulation. The only remaining issue presented by the pleadings is whether interest paid on a deficiency in income tax for the year 1948 is deductible...
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