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KELLY v. PATTERSON

No. 21109.

331 F.2d 753 (1964)

Mitchell KELLY, Appellant, v. George PATTERSON, Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

May 11, 1964.

Attorney(s) appearing for the Case

D. H. Markstein, Jr., Birmingham, Ala., for appellant.

Macon L. Weaver, U. S. Atty., Birmingham, Ala., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Robert N. Anderson, Robert J. Golten, Attys., Dept. of Justice, Washington, D. C., for appellee, E. Ray Acton, Asst. U. S. Atty., of counsel.

Before CAMERON and BELL, Circuit Judges, and INGRAHAM, District Judge.

GRIFFIN B. BELL, Circuit Judge.

This appeal is from a judgment denying claims for refund of income taxes. The claims were premised on the deductibility of worthless loans and consequent loss carryback to the years 1956 through 1959. The sole question presented is whether loans by a taxpayer1 to a corporation under the stated facts gave rise to business bad debts within the meaning of 26 U.S.C...

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