ABE M. KATZ CO. v. UNITED STATES

No. 13513.

193 F.2d 510 (1951)

ABE M. KATZ CO. v. UNITED STATES.

United States Court of Appeals Fifth Circuit.

Rehearing Denied January 18, 1952.


Attorney(s) appearing for the Case

Samuel E. Ziegler, J. Manuel Hoppenstein, Dallas, Tex., for appellant.

S. Dee Hanson, Special Asst. to the Atty. Gen., Brian S. Odem, U. S. Atty., Washington, D. C., Bruce R. Merrill, Asst. U. S. Atty., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Special Asst. to the Atty. Gen., Houston, Tex., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and STRUM, Circuit Judges.


HOLMES, Circuit Judge.

This is an action against the Collector of Internal Revenue to recover interest paid by appellant on his excess-profits-tax deficiency for the fiscal year ending August 31, 1943. The said deficiency represented an amount as to which the appellant had deferred payment as authorized by Section 710(a) (5) of the Internal Revenue Code. 26 U.S.C. § 710(a) (5). Extensions were granted; thereafter, the taxpayer filed a bona fide application...

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