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BUSINESS DEVELOP. CORP. OF NO. CAROLINA v. UNITED STATES

No. 13959.

428 F.2d 451 (1970)

The BUSINESS DEVELOPMENT CORPORATION OF NORTH CAROLINA, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided June 24, 1970.

Attorney(s) appearing for the Case

Richard W. Perkins, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Elmer J. Kelsey, Attys., Dept. of Justice, and Warren Coolidge, U. S. Atty., on brief), for appellant.

N. A. Townsend, Jr., Raleigh, N. C. (Thomas L. Norris, Jr., and Poyner, Geraghty, Hartsfield & Townsend, Raleigh, N. C., on brief), for appellee.

Before BRYAN and BUTZNER, Circuit Judges, and JONES, District Judge.

ALBERT V. BRYAN, Circuit Judge:

Deficiencies were assessed in Federal income taxes for 1963 and 1964 against The Business Development Corporation of North Carolina, and it sues to recapture the payment of these amounts, as permitted by 26 U.S.C. § 7422(a). A jury had found a verdict favoring the taxpayer. The Government moved to set it aside and give a judgment non obstante dismissing the action. The District Court denied the request, but we think unadvisely...

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