Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1968 in the amount of $1,770.46. The parties have stipulated an amount for depreciation, and the sole issue before the Court is whether petitioners are entitled to an interest deduction in 1968 for prepaid interest.
Findings of Fact
Some of the facts have been stipulated and the stipulation of...
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