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LOEWY DRUG COMPANY OF BALTIMORE CITY v. UNITED STATES

Civ. No. 12388.

232 F.Supp. 143 (1964)

LOEWY DRUG COMPANY OF BALTIMORE CITY v. UNITED STATES of America.

United States District Court D. Maryland.

August 7, 1964.

Attorney(s) appearing for the Case

John S. McDaniel, Jr., Baltimore, Md. (Cable & McDaniel, Baltimore, Md., on the brief), for plaintiff.

Moshe Schuldinger and John M. Hammerman, Attys., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., and Robert W. Kernan, Asst. U. S. Atty., Baltimore, Md., on the brief), for defendant.

THOMSEN, Chief Judge.

This is an action to recover income taxes alleged to have been erroneously and illegally collected from plaintiff, Loewy Drug Company of Baltimore City (Loewy Drug). The specific issue is whether certain payments which Loewy Drug made in 1956 and 1957 to Lallah R. Pierpont, widow of its president and majority stockholder, Mervin G. Pierpont, were deductible by it under sec. 404(a), I.R.C.1954, 26 U.S.C.A. § 404 (a).1

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