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AMERICAN TRADING & PRODUCTION CORP. v. UNITED STATES

Civ. A. No. 70-1266-M.

362 F.Supp. 801 (1972)

AMERICAN TRADING AND PRODUCTION CORPORATION v. UNITED STATES of America.

United States District Court, D. Maryland.

April 25, 1972.

Attorney(s) appearing for the Case

John S. McDaniel, Jr., and Lawrence A. Kaufman and Cable, McDaniel, Bowie & Bond, Baltimore, Md., Carolyn E. Agger, Walter J. Rockler, Steven P. Lockman, and Arnold & Porter, Washington, D. C., for plaintiff.

Edward J. Snyder, Atty., Dept. of Justice, Washington, D. C., George Beall, U. S. Atty., and Michael E. Marr, Asst. U. S. Atty., Baltimore, Md., for defendant.

OPINION*

JAMES R. MILLER, Jr., District Judge.

This case is a suit by American Trading and Production Corporation,** a Maryland corporation, against the United States of America to recover the sum of $1,238,446.65, consisting of an accumulated earnings tax of $387,387.32, plus interest of $130,793.63 for the calendar year 1963, plus an accumulated earnings tax of $563,751.34 and interest thereon of...

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