UNITED STATES v. HECLA MINING COMPANY

No. 17064.

302 F.2d 204 (1962)

UNITED STATES of America, Appellant, v. HECLA MINING COMPANY, a corporation, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied January 31, 1962.

Second Petition for Rehearing Denied March 15, 1962.

Certiorari Denied June 11, 1962.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli and Daniel K. Mayers, Attys., Dept. of Justice, Washington, D. C., for appellant; Kenneth G. Bergquist, U. S. Atty., Boise, Idaho, of counsel.

Charles E. Horning, Wallace, Idaho, Valentine Brookes and Paul E. Anderson, San Francisco, Cal., for appellee; Kent & Brookes, San Francisco, Cal., of counsel.

Before HAMLEY and KOELSCH, Circuit Judges, and JAMESON, District Judge.


Certiorari Denied June 11, 1962. See 82 S.Ct. 1555.

JAMESON, District Judge.

Appellee taxpayer seeks recovery of interest in the amount of $34,118.38 assessed and paid with respect to corporate income tax deficiencies for the years 1942 to 1945 inclusive. The question presented is whether interest on income tax deficiencies and interest on an excess profits tax overassessment should be computed separately, as appellant contends, or the amounts of the deficiencies...

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