BARDAHL MANUFACTURING CORPORATION v. UNITED STATES

No. 25410.

452 F.2d 604 (1971)

BARDAHL MANUFACTURING CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

December 23, 1971.


Attorney(s) appearing for the Case

Joseph H. Trethewey, Meade Emory, Seattle, Wash., for plaintiff-appellant.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Bennet N. Hollander, William S. Estabrook, Dept. of Justice, Washington, D. C., Stan Pitkin, U. S. Atty., William H. Rubidge, Asst. U. S. Atty., Seattle, Wash., of counsel, for defendant-appellee.

Before HAMLEY and HUFSTEDLER, Circuit Judges, and SMITH, District Judge.


PER CURIAM:

The taxpayer appeals from a judgment of the district court rejecting its claim for refund of $51,946.29 in interest on deficiencies in the payment of accumulated earnings tax imposed under section 531 of the Internal Revenue Code of 1954 in respect of the taxable years 1956 through 1959.

The district court held, in accordance with the Government's contention, that interest on the deficiencies accrued from the due date of the taxpayer's federal...

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