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                        as a courtesy to the reader. They are not part of the opinion of the court.

983241P.pdf   01/05/2000  Melvyn L. Bell  v.  CIR
   U.S. Court of Appeals Case No:  98-3241
   Civil case - Federal tax. Bad business debt deduction   
   disallowed because the taxpayers' loans to certain businesses 
   did not relate to the taxpayers' trade or business; taxpayers 
   were involved in investing in the companies rather than operating them.