LOS ANGELES SHIPBUILDING & DRYDOCK CORP. v. UNITED STATES

No. 16630.

289 F.2d 222 (1961)

LOS ANGELES SHIPBUILDING & DRYDOCK CORPORATION, Appellant, v. UNITED STATES of America, Appellee. UNITED STATES of America, Appellant, v. LOS ANGELES SHIPBUILDING & DRYDOCK CORPORATION, Appellee.

United States Court of Appeals Ninth Circuit.

March 22, 1961.


Attorney(s) appearing for the Case

William L. Kumler and Arthur H. Deibert, Los Angeles, Cal., for appellant.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz and Carolyn R. Just, Attorneys, Department of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., and Robert H. Wyshak, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before CHAMBERS, BARNES and JERTBERG, Circuit Judges.


JERTBERG, Circuit Judge.

The district court entered judgment in favor of Los Angeles Shipbuilding & Drydock Corporation (hereinafter called "taxpayer") and against the United States for refund of income taxes erroneously paid for the taxable year 1941, in the sum of $208,870.78 together with interest on said amount at the rate of Six per centum (6%) per annum from the date of payment thereof to March 4, 1949, and interest at the rate of Six per centum (6%) per...

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