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GENERAL DYNAMICS CORP. v. UNITED STATES

No. 277-75.

562 F.2d 1201 (1977)

GENERAL DYNAMICS CORP. v. The UNITED STATES.

United States Court of Claims.

As Amended September 9, 1977.

Attorney(s) appearing for the Case

Henry W. de Kosmian, New York City, attorney of record, for plaintiff; Steven B. Lapidus and Cravath, Swaine & Moore, New York City, of counsel.

Kenneth R. Boiarsky, Washington, D. C., with whom was Acting Asst. Atty. Gen., Myron C. Baum, Washington, D. C., for defendant; Theodore D. Peyser, Jr., Washington, D. C., of counsel.

Before NICHOLS, KUNZIG and BENNETT, Judges.

ON PLAINTIFF'S MOTION AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

KUNZIG, Judge:

This suit, for the recovery of interest paid on alleged deficiencies in plaintiff's (General Dynamics) 1958 and 1959 federal income tax, presents a novel and knotty issue. Stated in full, the question is whether deficiencies properly subjected to interest charges1 arose in plaintiff's 1958 and 1959 federal income tax returns when, in 1961,...

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