OPINION AND ORDER
GORBEY, District Judge.
This action, to recover taxes paid by the plaintiff after the defendant disallowed deduction of certain payments, as being improperly taken under § 162(a) of the Internal Revenue Code of 1954, was tried without a jury. The payments in question were made by the plaintiff corporation while its competitors were in the process of liquidation and it was absorbing the business operations of these competitors.
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