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BRAKE & ELECTRIC SALES CORPORATION v. UNITED STATES

No. 5753.

287 F.2d 426 (1961)

BRAKE & ELECTRIC SALES CORPORATION, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided March 9, 1961.

Attorney(s) appearing for the Case

George B. Lourie, Boston, Mass., with whom Arnold R. Cutler, John P. Martin and Daniel D. Levenson, Boston, Mass., were on the brief, for appellant.

Charles B. E. Freeman, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., Elliot L. Richardson, U. S. Atty., and James C. Heigham, Asst. U. S. Atty., Boston, Mass., were on the brief, for appellee.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

HARTIGAN, Circuit Judge.

This is an appeal from a judgment of the United States District Court for the District of Massachusetts entered July 21, 1960 dismissing plaintiff-appellant's complaint.

The Commissioner of Internal Revenue disallowed deductions taken by plaintiff for the tax years 1953, 1954 and 1955 of amounts claimed as interest paid on outstanding notes. Plaintiff paid the deficiencies determined by the Commissioner and then made claims for refunds...

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