The Tax Court found that advances made to the petitioner corporation represented contributions to its equity capital rather than bona fide loans and that *495 consequently they did not qualify as interest expense under Section 23(b) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(b).

Upon review of the record we are unable to say that the Tax Court’s finding was clearly erroneous.

The decision of the Tax Court will be affirmed.