TIETJENS, Judge:
The Commissioner determined deficiencies in the Federal income tax of Green Bay Structural Steel, Inc., for the fiscal years ended June 30, 1964 and 1965, in the amounts of $6,512.76 and $6,257.74, respectively. The only issue for decision is whether or not Green Bay Structural Steel, Inc., is entitled to interest deductions on certain 5-percent subordinated notes in the amount of $12,768.75 for fiscal 1964 and 1965 under section 163, I.R.C...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.