BEEKS, District Judge.
The plaintiff taxpayers in this case seek refund on income taxes in the amount of $7,309.42 paid in the years 1957, 1958 and 1959. The claims for refund are based on the taxpayers' contention that part of the purchase price paid for an osteopathic practice should be considered as "trade or business expenses" under Section 162 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 162.
The total purchase price of the practice was $31...
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