Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
The respondent determined income tax deficiencies for the taxable years as follows: 1937 — $5,576.10; 1938 — $4,941.15; 1939 — $1,789.50; 1940 — $138.51. The deficiencies result primarily from respondent's refusal to allow as deductions under section 23 of the applicable revenue acts and the Internal Revenue Code certain installment payments on a promissory note. Part of the...
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