MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge:
Respondent determined a deficiency in petitioner's 1991 Federal income tax in the amount of $76,076, and a penalty under section 6662(a)
After concessions, the issues remaining for our consideration are: (1) Whether petitioner is entitled to claim an interest expense deduction for his sole proprietorship activity reported on Schedule C of...
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