Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $134 in petitioner's Federal income tax for the 1975 taxable year. The issue for decision is whether petitioner may deduct, as an interest expense, a "loan origination fee" paid to a bank in connection with a loan guaranteed by the Veterans Administration.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation...
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