No. 17790.

315 F.2d 723 (1963)

UNITED STATES of America, Appellant, v. NORTHWESTERN MUTUAL INSURANCE CO., a Washington corporation, Appellee.

United States Court of Appeals Ninth Circuit.

April 4, 1963.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Harold C. Wilkenfeld, Attys., Dept. of Justice, Washington, D. C., Brockman Adams, and Payton Smith, Asst. U. S. Attys., Seattle, Wash., for appellant.

Hoyt M. Wilbanks, Jr., Seattle, Wash., for appellee.

Before MERRILL and BROWNING, Circuit Judges and MADDEN, Judge, United States Court of Claims.

MERRILL, Circuit Judge.

The United States appeals from a judgment of the district court granting taxpayer a refund of interest assessed on its income tax.

The interest had been assessed upon refunds of foreign tax which had been paid by the taxpayer and as to which it had previously taken federal income tax credit. The question presented by the appeal is as to the date from which interest on these deficiencies shall run. At issue is the sum of $2,468.11 assessed...

Let's get started


Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases