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SUNSET FUEL CO. v. UNITED STATES

No. 74-2203.

519 F.2d 781 (1975)

SUNSET FUEL CO., an Oregon Corporation, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

June 30, 1975.

Attorney(s) appearing for the Case

Dennis M. Donohue, Atty. (argued), Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellant.

Morris J. Galen (argued), Portland, Ore., for plaintiff-appellee.

Before KOELSCH and CARTER, Circuit Judges, and SCHNACKE, District Judge.

OPINION

KOELSCH, Circuit Judge:

The government appeals from a judgment of the district court granting the Taxpayer's claim for a refund disallowed by the Commissioner.

The validity of the loss deduction, 26 U.S.C. § 165, upon which the claimed refund is based, turns upon the following facts:1

Taxpayer, a distributor of fuel oil, entered into an agreement with another local distributor of fuel oil, Dwyer,...

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