Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1941 in the amount of $1,262.43, of which $1,256.85 is in dispute. That part of the deficiency which is here in issue arose by reason of respondent's disallowance of a deduction claimed by petitioner on account of the payment by him in 1941 of amounts in lieu of dividends declared on stock which petitioner had borrowed in order to make...
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