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LOEWY DRUG COMPANY OF BALTIMORE CITY v. UNITED STATES

No. 9731.

356 F.2d 928 (1966)

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

United States Court of Appeals Fourth Circuit.

Decided February 3, 1966.

Attorney(s) appearing for the Case

John S. McDaniel, Jr., Baltimore, Md. (Cable & McDaniel, and Lawrence A. Kaufman, Baltimore, Md., on brief), for appellant.

Thomas Silk, Jr., Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, and Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, Asst. U. S. Atty., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, BOREMAN, Circuit Judge, and CHRISTIE, District Judge.

HAYNSWORTH, Chief Judge:

Loewy Drug Company instituted this suit in the United States District Court for the District of Maryland to recover alleged overpayments of income taxes for the years 1955 and 1956, which resulted solely from the disallowance as deductions of amounts paid by the taxpayer1 to Lallah R. Pierpont as a death benefit2 "in recognition of the services...

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