Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in income tax against petitioner amounting to $1,706.11. The deficiency is due to three adjustments made by the Commissioner in the income tax return filed by petitioner for the taxable year 1940. These adjustments were:
Unallowable deductions and additional income:
(a) Interest ............... $6,428.64 (b) Other deductions ....... 603.45 ...
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