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AFFILIATED RESEARCH, INC. v. UNITED STATES

No. 315-60.

351 F.2d 646 (1965)

AFFILIATED RESEARCH, INC. v. The UNITED STATES.

United States Court of Claims.

October 15, 1965.

Attorney(s) appearing for the Case

Frederick R. Tansill, Washington, D. C., attorney of record, for plaintiff. Goodwin, Rosenbaum, Meacham & White, Abe Siegel, Washington, D. C., and Leon, Weill & Mahony, New York City, of counsel.

S. Laurence Shaiman, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. C. Moxley Featherston, Lyle M. Turner, and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, and COLLINS, Judges.

COLLINS, Judge.

The issue in this action for the refund of corporate income taxes is whether plaintiff is entitled to a deduction for certain amounts which, according to plaintiff, constituted interest payments.1 Defendant contends that the payments in question were dividends, not interest. In order to resolve this dispute, we must determine whether the advances with respect to which the payments...

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