Affirming the trial court's allowance of an interest deduction from taxable income, wherein the lower court reasoned that "credit for practical purposes is the equivalent of payment."
Summary of this case from In re C.J. Rogers, Inc.No 78-1842.
October 1, 1979.
C.A. 8th Cir. Certiorari denied. Reported below: 593 F. 2d 129 (first case); 596 F. 2d 1353 (second case).
Affirming the trial court's allowance of an interest deduction from taxable income, wherein the lower court reasoned that "credit for practical purposes is the equivalent of payment."
Summary of this case from In re C.J. Rogers, Inc.interpreting a Montgomery County Board of Education rule
Summary of this case from Harford County v. EdgewaterFull title:GOLDMAN v. MERRILL LYNCH, PIERCE, FENNER SMITH, INC.; GOLDMAN v. MEREDITH…
Court:U.S.
Date published: Oct 1, 1979
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