United States Tax Court.
Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's income tax for the year 1957 of $9,234.03. The sole remaining issue is whether petitioner received, and failed to pay tax upon interest income of $20,873.35 in the year in issue. Petitioner argues as an alternative that assuming the receipt of such interest, she is entitled to a deduction of a...
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