Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined the following deficiencies in income tax of petitioner:
Calendar Year Deficiency 1955 ............... $4,010.14 1956 ............... 4,325.81 1957 ............... 4,067.99
The only issue presented in this proceeding is whether petitioner is entitled to certain claimed interest deductions.
Petitioner...
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