Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding is for the redetermination of deficiencies in income tax for the calendar years 1940 and 1941 in the respective amounts of $1,677.27 and $5,655.18. The petition alleges as follows:
(a) The Commissioner erred in disallowing the deduction for accrued interest on various obligations of the taxpayer, the taxpayer filing his income tax returns upon the accrual basis.
(b) The...
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