Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent has determined a deficiency in income tax for the year 1945 in the amount of $1,228.37. The deficiency results from disallowances of two items of deductions, one of which is no longer claimed by the petitioner. The petitioner claims that he is entitled to a deduction in the amount of $4,309.03 for accrued, unpaid interest on several of his notes evidencing his indebtedness.
The...
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