Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax against the petitioner for the year 1938 in the sum of $312.50. The sole question presented is whether amounts paid by the petitioner on its debenture preferred stock in 1938 constituted interest deductible from gross income.
The proceeding has been submitted upon the pleadings and a stipulation of facts. Stipulated facts not set forth are included herein by reference...
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