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WILKERSON v. C. I. R.

No. 79-7519.

655 F.2d 980 (1981)

Donald L. WILKERSON, Mary A. Wilkerson, Nick L. Lusich, Jacqueline E. Lusich, Lawrence F. Devincenzi, F. Albert Kuckhoff, Jean M. Kuckhoff, Ben Caramella, Cecile Caramella, Maurice J. Nespor, Anita M. Nespor, Theodore E. Selden, Lonnie A. Selden, Joseph F. McDonald, Mary G. McDonald, John T. Hargrove and Ruth D. Hargrove, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Ninth Circuit.

Decided September 8, 1981.

Rehearing and Rehearing Denied November 12, 1981.

Attorney(s) appearing for the Case

William A. Friedlander, Washington, D. C., for appellant.

Ernest J. Maupin, II, Walther, Key, Maupin & Oats, Reno, Nev., for appellees.

Before MARKEY, SCHROEDER and POOLE, Circuit Judges.

Rehearing and Rehearing En Banc Denied November 12, 1981.

SCHROEDER, Circuit Judge:

The Commissioner of Internal Revenue appeals from a decision of the Tax Court finding that interest remitted by the taxpayers out of an advance on loan proceeds was "paid" within the meaning of Internal Revenue Code § 163(a), 26 U.S.C. § 163(a)1 in the year for which the interest deduction was claimed.

Appellees are members of...

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