ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
LARAMORE, Judge.
These are consolidated actions to recover Federal income taxes paid by plaintiffs for calendar years 1965, 1966 and 1967. Defendant has moved for summary judgment. The sole issue involves the deductibility under section 212 of the 1954 Code of certain expenses incurred by plaintiffs in their attempt to acquire investments.
Plaintiffs, husband and wife, employed the cash receipts and disbursements...
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