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LOEWI v. RYAN

Nos. 100, 101, Dockets 23707, 23708.

229 F.2d 627 (1956)

Mortimer W. LOEWI and Lillian B. Loewi, Appellants, v. Raymond F. RYAN and Rea Forhan Pedrick, Administratrix of William J. Pedrick, deceased, Appellees. Mortimer W. LOEWI and Lillian B. Loewi, Appellants, v. Denis J. McMAHON, Appellee.

United States Court of Appeals Second Circuit.

Decided January 25, 1956.

Attorney(s) appearing for the Case

Willkie, Owen, Farr, Gallagher & Walton, Mark F. Hughes, Sandow Holman, H. Bartow Farr, Jr., New York City, for appellants.

Arthur S. Ecker, Paul W. Williams, U. S. Atty. for the Southern Dist. of New York, New York City, for appellees.

Before HAND, FRANK and MEDINA, Circuit Judges.

HAND, Circuit Judge.

These are appeals in two actions tried together, and brought to recover income taxes erroneously collected. The result turns on whether the plaintiffs were entitled to the deduction of a "non-business debt" from their joint income tax for the year 1944; and, if they were, there was an excess deduction remaining after 1944, to which they were also entitled in 1945 and 1946. Two issues were raised: (1)...

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