Memorandum Opinion
TIETJENS, Judge:
Respondent determined a deficiency of $2,105.78 in petitioners' income tax for 1973. The issue is whether petitioners are entitled to interest deductions for certain discounted loans.
This case has been fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and attached exhibits are incorporated herein by reference. Petitioners filed their joint Federal income...
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