The taxpayers were unsuccessful in deducting as a loss the amount of a loan allegedly made by their law partnership to a corporation ("EM Diagnostics") to finance the research and patenting of new breast cancer screening techniques. In addition to doubting on the evidence that the partnership had made such a loan, Boyle J. noted that the loan had no apparent connection to the partnership's business.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335717
Extra import data
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