Memorandum Findings of Fact and Opinion
SCOTT, Judge:
The respondent determined a deficiency in petitioner's income tax for the calendar year 1956 in the amount of $2,032.60.
The issues for decision are:
(1) Whether petitioner failed to report in the year 1956 income from his law practice in the amount of $5,800.
(2) Whether petitioner is entitled to deduct as ordinary and necessary business expenses interest in the amount of $155...
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