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AUSTIN VILLAGE, INC. v. UNITED STATES

Civ. A. No. C 65-89.

296 F.Supp. 382 (1968)

AUSTIN VILLAGE, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. Ohio, E. D.

December 10, 1968.

Attorney(s) appearing for the Case

George Meisel and Edmund Durkin, Jr., of Squire, Sanders & Dempsey, Cleveland, Ohio, for plaintiff.

Bernard J. Stuplinski, U. S. Dist. Atty., and Carl H. Miller, Asst. U. S. Atty., Cleveland, Ohio, Mitchell Rogovin, Asst. Atty. Gen., David A. Wilson, Jr., and Lawrence J. Ross, Attys., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

BEN C. GREEN, District Judge.

This is a suit for refund of income taxes in the amount of $622.95 plus statutory interest for the year 1958. Deficiencies for other years are being held in abeyance at the administrative level pending the decision herein.

The issue in this action is whether certain advances made by stockholders to the plaintiff corporation were loans, so as to entitle the plaintiff to deduct accrued interest thereon for income...

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