WATERMAN, Circuit Judge.
Petitioner seeks judicial review of the Tax Court's holding that the sum of $50,000 paid to the estate of Bernard Sorsby in settlement of Sorsby's claim against petitioner above and beyond the repayment of principal and the payment of fixed annual interest charges on a loan by Sorsby to petitioner was not "interest" under Section 23(b) of the 1939 Internal Revenue Code. The Tax Court's decision is not officially reported.
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