Rehearing and Rehearing En Banc Denied November 6, 1981.
EUGENE A. WRIGHT, Circuit Judge:
Taxpayers appeal from a decision of the Tax Court holding that money paid toward the purchase of condominiums in 1969 and deducted as an interest expense in that year must be treated as income under the tax benefit rule when recovered in 1972. The taxpayers contend that the erroneous deduction exception to the tax benefit rule applies. We affirm.
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