Summary
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.Opinion
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).