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RAY E. LOPER LUMBER COMPANY v. UNITED STATES

No. 20786.

444 F.2d 301 (1971)

RAY E. LOPER LUMBER COMPANY, Inc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. W. P. BROWN AND SON LUMBER COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. BROWN LUMBER COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. The MOBILE AND GULF RAILROAD COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

June 24, 1971.

Attorney(s) appearing for the Case

Charles F. Wood, Louisville, Ky., for plaintiffs-appellants.

William E. Estabrook, Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellee; Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Bennet N. Hollander, William S. Estabrook, III, Attys., Tax Division, Dept. of Justice, Washington, D. C., on brief; George J. Long, U. S. Atty., Louisville, Ky., of counsel.

Before PHILLIPS, Chief Judge, PECK, Circuit Judge, and McALLISTER, Senior Circuit Judge.

PHILLIPS, Chief Judge.

Accumulated earnings taxes were assessed against the appellant corporations under § 531 of the Internal Revenue Code of 1954. The narrow issue presented in this case is when did interest begin to run on these assessments.

The Government contends that interest runs from the due dates of the income tax returns of the taxpayers for the various taxable years in question. The taxpayers assert...

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