BAKER v. UNITED STATES

Civ. No. C82-2420-A.

575 F.Supp. 508 (1983)

Willard K. BAKER v. UNITED STATES of America.

United States District Court, N.D. Georgia, Atlanta Division.

October 13, 1983.


Attorney(s) appearing for the Case

William E. Frantz, Frantz & Sanders, Atlanta, Ga., for plaintiff.

Jere W. Morehead, Asst. U.S. Atty., Atlanta, Ga., Lenore DiStefano, Tax Div., Dept. of Justice, Washington, D.C., for defendant.


ORDER OF COURT

MOYE, Chief Judge.

The above-styled tax refund action is before the court on cross-motions for summary judgment. The issue before this court is whether the plaintiff taxpayer must reduce an otherwise allowable trade or business deduction under I.R.C. § 162 by a non-taxable reimbursement payment received by the plaintiff under former 38 U.S.C. § 1677 and 38 U.S.C. § 1681.1

FACTS

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