Memorandum Opinion
TYSON, Judge:
The respondent determined a deficiency in income tax against the petitioner for the year 1939 in the sum of $2,740.14. The sole issue presented is whether or not the petitioner is entitled to an interest deduction of $3,702.71 paid during the taxable year in settlement of a gift tax liability arising out of gifts made in 1924 and 1925 by one Paul Brown. By stipulation the petitioner has waived the only other issue raised...
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