LINDLEY, Circuit Judge.
This is an appeal from a determination by the district court that certain payments made by plaintiff taxpayer did not constitute "interest paid * * * on indebtedness * * *" within the meaning of Section 23(b) of the Internal Revenue Code of 1939. 26 U.S.C.A. § 23 (b). This, the only problem with which we are confronted, entails a construction on our part of a contract referred to herein as the Lodgewood-Patton agreement, in order that...
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