Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $79.86 in the petitioners' Federal income tax for 1967.
The only issue presented is whether petitioners are entitled to a deduction of $319.41 for interest which was added to insurance policy loans.
This is a fully stipulated case. The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.
Estel L. and Audrey D. Cheeseman...
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