UNITED STATES v. SURFACE COMBUSTION CORPORATION

No. 12162.

220 F.2d 750 (1955)

UNITED STATES of America, Appellant, v. SURFACE COMBUSTION CORPORATION, Appellee.

United States Court of Appeals Sixth Circuit.

February 9, 1955.


Attorney(s) appearing for the Case

H. Brian Holland, Andrew D. Sharpe, Ruppert Bingham, Ellis N. Slack, I. Henry Kutz, Washington, D. C., Sumner Canary, Cleveland, Ohio, and Clarence M. Condon, Toledo, Ohio, for appellant.

G. C. Scharfy, of Shumaker, Loop & Kendrick, Toledo, Ohio, for appellee.

Before SIMONS, Chief Judge, and MARTIN and STEWART, Circuit Judges.


PER CURIAM.

The sole question in this case is whether the United States is entitled to retain interest collected upon an excess profits tax deficiency where such deficiency was later extinguished under § 722 of the Internal Revenue Code, 26 U.S.C.A. § 722, and the tax upon which such interest was collected was refunded to the taxpayer. The district court held that the taxpayer was entitled to the return of the interest it had paid, and granted its motion...

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