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McCARTHY v. UNITED STATES

No. 85-3922.

807 F.2d 1306 (1986)

Daniel R. McCARTHY, et al., Plaintiffs-Appellants, v. UNITED STATES of America (IRS), Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided December 29, 1986.

Attorney(s) appearing for the Case

Sheldon M. Sager, Edward A. Lebit, argued, McCarthy, Lebit, Crystal & Haiman Co., L.P.A., Cleveland, Ohio, for plaintiffs-appellants.

Michael L. Paup, Chief, Appellate Section, Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div./Dept. of Justice, Washington, D.C., Roger M. Olsen, Ann Belanger Durney, Raymond W. Hepper, argued, for defendant-appellee.

Before KENNEDY and NORRIS, Circuit Judges, and CONTIE, Senior Circuit Judge.

CONTIE, Senior Circuit Judge.

Daniel R. and Patricia C. McCarthy appeal from the orders of the district court granting summary judgment in favor of the government in this action brought pursuant to 28 U.S.C. § 1346(a)(1) to recover income taxes assessed and collected by the Internal Revenue Service (IRS). Appellants argue that the IRS erroneously denied amortization deductions which they had taken in 1973 and 1974 with...

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