Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined deficiencies in the income tax of petitioner for the years 1952 and 1953 in the respective amounts of $13,994.26 and $19,192.33.
The questions in the case are:
1. Whether an alleged promissory note issued in 1950 by petitioner to O. H. Kruse, who, with his wife jointly owned all of the petitioner's outstanding stock, was a true indebtedness so that accrued...
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