Memorandum Findings of Fact and Opinion
The respondent determined deficiencies of $832.06 and $79.13 in the petitioner's income and declared value excess-profits taxes, respectively, for the fiscal year ended April 30, 1941.
The sole issue is whether a certain instrument issued by the petitioner is a bond or certificate of stock and hence whether or not the payments thereon were interest and deductible from income.
Findings of Fact
The...
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