Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $1,898 in the petitioner's income tax for the year 1941. The single issue is whether certain securities issued by the petitioner and denominated "debenture stock" were, in fact, stock of the petitioner or were evidences of indebtedness, giving rise to an interest deduction.
Findings of Fact
Certain facts were stipulated...
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