OPINION OF THE COURT
PER CURIAM:
This appeal involves a suit for refund of Federal income taxes. The district court entered an order granting summary judgment and dismissing taxpayers' complaint.
Briefly stated, taxpayers' action asserts that they are entitled to deduct as business bad debts payments made by them on their personal guarantees of certain corporate promissory notes. This is the second such suit filed by taxpayers based on essentially...
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