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LYNCH v. UNITED STATES

Civ. A. No. 14467.

337 F.Supp. 1297 (1971)

Mary J. LYNCH and Michael F. Lynch, the Executor of the Estate of Robert S. Lynch v. The UNITED STATES of America.

United States District Court, N. D. Georgia, Atlanta Division.

December 17, 1971.

Attorney(s) appearing for the Case

Tranakos & Hurst, Atlanta, Ga., for plaintiff.

John W. Stokes, Jr., U. S. Atty., Julian L. Longley, Asst. U. S. Atty., Atlanta, Ga., Lawrence R. Jones, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

EDENFIELD, District Judge.

In this tax refund case there are two questions:

(1) Were three "advances" made to the Ford Supply Company loans ("debt") or capital contributions ("equity")? (2) If the "advances" were loans which created indebtedness, were the losses incurred by the late Robert Lynch upon the subsequent worthlessness of these debts "business bad debts" —...

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