Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax in the amount of $6,924.08 against the petitioner for the year 1946. Two issues were raised by the pleadings. One of these concerns a claimed deduction for interest which was disallowed by the respondent. Petitioner introduced no evidence at the hearing and made no argument on brief with respect to this issue and his counsel orally stated at the hearing that this issue was...
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