BARNES, Circuit Judge.
This timely petition for review of a decision of the Tax Court involves deficiencies in corporate taxpayer's federal income tax for the years 1953, 1954 and 1955, in the amounts of $13,520.46, $17,254.17 and $17,254.18, respectively. This court has jurisdiction. 26 U.S.C. § 7482.
The sole question is whether the above amounts paid by the taxpayer to certain individuals constituted dividends and not deductible interest.
Concededly...
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