Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in income tax of petitioner for the taxable years ended June 30, 1951, 1952, 1953, and 1954, in the amounts of $20,660.32, $43,065.13, $42,692.80, and $14,676.73, respectively.
The issues are: (1) Whether the amounts paid by petitioner on the Miller obligations in each of the respective taxable years constitute deductible interest payments; (2) Whether petitioner is liable for...
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