JACOBS v. GROMATSKY

No. 74-1171 Summary Calendar.

494 F.2d 513 (1974)

Roger B. JACOBS et al., Plaintiffs-Appellants, v. Carl R. GROMATSKY, District Director, Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 20, 1974.


Attorney(s) appearing for the Case

Craig R. Nelson, New Orleans, La., for plaintiffs-appellants.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Meyer Rothwacks, Chief, Appellate Sec., Washington, D.C., Gerald J. Gallinghouse, U. S. Atty., Michaelle F. Pitard, Asst. U. S. Atty., New Orleans, La., William W. Guild, Atty., Tax Div., Dept. of Justice, Dallas, Tex., Bennet N. Hollander, Carleton D. Powell, Attys., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before GEWIN, GODBOLD and CLARK, Circuit Judges.


PER CURIAM:

The basic claim advanced by appellant is that the tax collection scheme embodied in certain sections of the Internal Revenue Code [i. e., 26 U.S.C. §§ 6015, 6511 & 6513] relating to withholding taxes and quarterly declarations of estimated income tax is unconstitutional because of its failure to provide for the payment of interest on all amounts of such withholding and estimated tax payments which are later refunded as overpayments...

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