Estate of Travis Mixon, Jr. v. United States

U.S. Court of Appeals, Fifth Circuit · Decided 1972-07-05

Cited by 168 later decision(s) in our corpus · see the citation network in Lexace

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THORNBERRY, Circuit Judge: The frequently litigated issue of whether funds supplied to a business are, in substance, debt or equity and consequently whether reimbursement is to be considered for federal income tax purposes as a loan repayment or a dividend distribution arises once again in the instant case. <a class="footnote" href=…

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