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FIRST NAT. BANK & TRUST CO. OF CHICKASHA v. UNITED STATES

No. 71-1610.

462 F.2d 908 (1972)

The FIRST NATIONAL BANK & TRUST COMPANY OF CHICKASHA, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Tenth Circuit.

July 28, 1972.

Attorney(s) appearing for the Case

Gene A. Castleberry, Oklahoma City, Okl. (Robert E. Shelton, Oklahoma City, Okl., and Robert B. Park, Chickasha, Okl., on the brief), for appellee.

Richard Farber, Tax Div., Dept. of Justice, Washington, D. C. (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks and Daniel B. Rosenbaum, Tax Div., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Before HILL and BARRETT, Circuit Judges, and LANGLEY, District Judge.

BARRETT, Circuit Judge.

The Government is appealing from the District Court's judgment for the First National Bank & Trust Company of Chickasha (taxpayer), 329 F.Supp. 1147, wherein the taxpayer sought a refund of taxes alleged to have been erroneously paid in 1966 under Section 165 of the Internal Revenue Code relating to losses from the demolition of buildings. The District Court allowed a demolition loss to the taxpayer...

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