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FIN HAY REALTY CO. v. UNITED STATES

No. 16582.

398 F.2d 694 (1968)

FIN HAY REALTY CO., Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided June 20, 1968.

Attorney(s) appearing for the Case

Herbert L. Zuckerman, Newark, N. J., for appellant.

Melva M. Graney, Appellate Section, Tax Division, Department of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Donald A. Statland, Attys., Department of Justice, Washington, D. C., David M. Satz, Jr., U. S. Atty., on the brief), for appellee.

Before HASTIE, Chief Judge, and FREEDMAN and VAN DUSEN, Circuit Judges.

OPINION OF THE COURT

FREEDMAN, Circuit Judge.

We are presented in this case with the recurrent problem whether funds paid to a close corporation by its shareholders were additional contributions to capital or loans on which the corporation's payment of interest was deductible under § 163 of the Internal Revenue Code of 1954.1

The problem necessarily calls for an evaluation...

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