Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the taxable year ended March 31, 1955 in the amount of $16,348.12.
The only question for decision is whether the Commissioner properly disallowed a claimed interest deduction in the amount of $30,000.
Findings of Fact
Some of the facts are stipulated, are so found and...
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