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STATE OF WASH. v. C. I. R.

No. 82-1108.

692 F.2d 128 (1982)

STATE OF WASHINGTON v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided October 19, 1982.

Attorney(s) appearing for the Case

Gilbert S. Rothenberg, Atty., Dept. of Justice, Washington, D.C., with whom Glenn L. Archer, Jr., Asst. Atty. Gen., and Michael L. Paup and Richard Farber, Attys., Dept. of Justice, Washington, D.C., were on the brief, for appellant.

Walter D. Haynes, Washington, D.C., with whom C. Willis Ritter and David L. Miller, Washington, D.C., were on the brief, for appellee.

Before ROBINSON, Chief Judge, and WRIGHT and WALD, Circuit Judges.

Opinion for the court filed by Circuit Judge J. SKELLY WRIGHT.

J. SKELLY WRIGHT, Circuit Judge:

The Commissioner of the Internal Revenue Service (IRS), appellant, seeks review of a Tax Court decision which held that the discount and issuance expenses incurred by the State of Washington, appellee, on a proposed sale of bonds can be considered in computing bond yield under Section 103(c)(2)(A) of the Internal Revenue Code (IRC).1

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