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MASON v. UNITED STATES

No. C-77-1517-CBR.

453 F.Supp. 845 (1978)

Raymond MASON, and Estate of Elizabeth Mason, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N. D. California.

July 13, 1978.

Attorney(s) appearing for the Case

Alden E. Danner, Hoge, Fenton, James & Appel, Inc., San Jose, Cal., for plaintiffs.

G. William Hunter, U.S. Atty., Martin A. Schainbaum, Asst. U.S. Atty., San Francisco, Cal., for defendant.

MEMORANDUM OF OPINION

RENFREW, District Judge.

Plaintiffs seek a refund of a deficiency assessment of their 1968 taxes as a result of the disallowance of a deduction for interest payments. Their claim is based upon the theory that the Internal Revenue Service (IRS) should allow a deduction from gross income, pursuant to Internal Revenue Code § 163, 26 U.S.C. § 163,1 based on a proportion of total interest paid by plaintiff...

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