Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This proceeding involves deficiencies of $599.87 and $782.72 in income tax for the years 1942 and 1943, respectively, and a deficiency of $168.31 in declared value excess profits tax and $1,797.05 in excess profits tax for 1943. The issue is whether the respondent erred in disallowing as deductions for interest $1,500 in 1942 and $1,443.36 in 1943. The stipulation of facts filed by the parties is incorporated...
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