Memorandum Opinion
SMITH, Judge:
The Commissioner has determined a deficiency of $3,436.21 in petitioner's income tax for 1942. Most of the deficiency results from the partial disallowance of an item of accrued interest. The facts have been stipulated and are in substance as follows:
[The Facts]
Petitioner is a Pennsylvania corporation with its principal place of business located at 1130 Ridge Avenue, Pittsburgh. It filed its income...
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