Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioners' income tax for 1968 in the amount of $7,544.75. The only issue for decision is whether petitioners are entitled to an interest deduction in the amount of $25,522, which was claimed on their return and disallowed by respondent in the notice of deficiency.
Findings of Fact
Petitioners are husband and wife...
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