Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in the income tax of petitioners for the year 1958 in the amount of $6,682.90. The issue before us for decision is whether the sum of $13,365.80 paid to petitioners during the year 1958 represents interest income.
Findings of Fact
Most of the facts have been stipulated by the parties. Their stipulation, together with attached exhibits, is incorporated...
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