Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1958, 1959, and 1960 in the amounts of $3,124.87, $2,838.82, and $2,920.04, respectively. The issue for decision is whether petitioners are entitled to a deduction in each of the years here involved as interest paid for amounts which they paid to a trustee of short-term inter vivos trusts with respect to promissory notes held by the...
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