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GREENSBORO PATHOLOGY ASSOCIATES v. UNITED STATES

Appeal No. 176-78.

698 F.2d 1196 (1982)

GREENSBORO PATHOLOGY ASSOCIATES, P.A., Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

December 15, 1982.

Attorney(s) appearing for the Case

J. Randall Groves, of Weinstein, Sturges, Odom, Groves, Bigger, Jonas & Campbell, P.A., Charlotte, N.C., argued for appellant. With him on the brief was Richard E. Thigpen, Jr., of Thigpen & Hines, Charlotte, N.C.

Jay G. Philpott, Jr., Washington, D.C., argued for appellee. With him on the brief were Asst. Atty. Gen. Glenn L. Archer, Jr., Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D.C.

Before RICH, Circuit Judge, COWEN, Senior Circuit Judge, and KASHIWA, Circuit Judge.

KASHIWA, Circuit Judge.

This case, on appeal from the United States Claims Court1, raises an issue of first impression for this court. We must decide whether the cost of an educational benefit plan for the children of employees is presently deductible by the employer under section 162 or deductible later under section 404 of the Internal Revenue Code. We hold that section 162 applies.

Appellant, Greensboro Pathology Associates...

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