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CARPENTER v. ERICKSON

Civ. No. 64-478.

255 F.Supp. 613 (1966)

Alfred S. V. CARPENTER, Plaintiff, v. A. G. ERICKSON, District Director of Internal Revenue, Portland District, Portland, Oregon, Defendant.

United States District Court D. Oregon.

June 20, 1966.

Attorney(s) appearing for the Case

G. W. Kellington, Harbison, Kellington & Kellington, George M. Roberts, Roberts, Branchfield & Heffernan, Medford, Or., for plaintiff.

Richard M. Roberts, Acting Asst. Atty. Gen., Jerome Fink, Gary P. Smith, Attys., Dept. of Justice, Sidney I. Lezak, U. S. Atty., Michael L. Morehouse, Asst. U. S. Atty., Portland, Or., for defendant.

OPINION

SOLOMON, Chief Judge:

Plaintiff filed this action to recover additional taxes and interest assessed and paid after a claimed "business bad debt loss" was reclassified as a "non business bad debt loss" on his 1960 income tax return. The sole question is whether the loss arose out of a business or a non business debt.

Plaintiff guaranteed loans for Southern Oregon Moulding Co. (Somco...

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