United States Tax Court.
FISHER, Judge:
Respondent determined deficiencies in income tax of petitioner as follows:
Period Income tax
Taxable period Sept. 11, 1949, to Aug. 31, 1950 -------- $5,746.88
Fiscal year ended Aug. 31, 1951 ------------------------ 20,154.82
The issues presented for our consideration are (1) whether petitioner is entitled to deductions for interest in the taxable...
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