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BLAINE v. UNITED STATES

No. 29533.

441 F.2d 917 (1971)

W. Tucker BLAINE, Sr., et al., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied and Rehearing Denied June 21, 1971.

Attorney(s) appearing for the Case

Anthony J. P. Farris, U. S. Atty., James R. Gough, Asst. U. S. Atty., Houston, Tex., Wendell Barnett, Atty., Tax. Div., U. S. Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Lee A. Jackson, William L. Goldman, Thomas L. Stapleton, Attys., Dept. of Justice, Washington, D. C., George R. Pain, Asst. U. S. Atty., Houston, Tex., for appellant.

John A. Bailey, Morton L. Susman, Susman & Bailey, Houston, Tex., for appellees.

Before JONES, GEWIN and CLARK, Circuit Judges.

Rehearing Denied and Rehearing En Banc Denied June 21, 1971.

JONES, Circuit Judge:

Seven consolidated claims for the refund of $21,593.59 in Federal income taxes are involved in this appeal. Blaine Associates is a partnership operating an insurance agency. During the years in issue, 1962-1964, the partners, taxpayers, sought to depreciate certain insurance expirations1 which the partnership had purchased under a contract calling...

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