STERRETT, Judge:
Respondent determined deficiencies, in a notice dated February 17, 1978, in petitioner's consolidated corporate income taxes for the taxable years 1973, 1974, and 1975 in the amounts of $7,470.63, $16,669.84, and $553.65, respectively. The only issue for our decision is whether petitioner is entitled to claim an interest deduction, pursuant to section 163, I.R.C. 1954, for interest paid with respect to certain repurchase agreements, or whether...
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