COLUMBIA AIRCRAFT COMPANY v. UNITED STATES


163 F.Supp. 932 (1958)

COLUMBIA AIRCRAFT COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States District Court S. D. New York.

June 12, 1958.


Attorney(s) appearing for the Case

Daniel O. Dechert and Charles H. Ballard, New York City, for plaintiff.

Robert J. Ward, New York City, for defendant.


L. HAND, Circuit Judge.

This case involves the question whether the United States may recover interest upon taxes, assessed against the plaintiff on April 10, 1947, for various deficiencies in its income, declared value, and excess profits taxes, which had become due at various times between April 1, 1943 and March 31, 1946. The plaintiff became independently entitled to an amount, known as a "carry-back": that is to say, to the right to a refund by spreading certain...

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