ORDER
EDENFIELD, District Judge.
This tax refund case concerns the attempt of plaintiffs to characterize a substantial portion of the purchase price paid for a retail liquor store as the purchase of "goodwill" and to deduct that amount as an ordinary loss in the year the store was allegedly abandoned. The District Director disallowed plaintiffs' deduction claims and assessed them additional taxes and interest which they paid. The court finds that the Director...
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