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CASCO BANK & TRUST CO. v. UNITED STATES

No. 76-1051.

544 F.2d 528 (1976)

CASCO BANK & TRUST CO. et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, First Circuit.

Decided September 21, 1976.

Attorney(s) appearing for the Case

Roger A. Putnam, Portland, Me., with whom Thomas J. Van Meer, Charles A. Harvey, Jr., Verrill, Dana, Philbrick, Putnam & Williamson, Portland, Me., were on brief, for appellants.

William A. Whitledge, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Peter Mills, U. S. Atty., Portland, Maine, Gilbert E. Andrews, Elmer J. Kelsey and James E. Crowe, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for appellee.

Before COFFIN, Chief Judge, and McENTEE and CAMPBELL, Circuit Judges.

LEVIN H. CAMPBELL, Circuit Judge.

Plaintiffs, executors of the estate of William A. Preston, Jr., brought this action for a refund of $57,431.57 in tax and interest assessed against Preston by the Commissioner for the calendar years 1968 and 1971.1 At issue are deductions claimed by the taxpayer for a business bad debt and for a loss on the worthlessness of § 1244 corporate stock. On the...

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