JJJ CORP. v. UNITED STATES

No. 2-74.

576 F.2d 327 (1978)

JJJ CORPORATION v. The UNITED STATES.

United States Court of Claims.

May 17, 1978.


Attorney(s) appearing for the Case

Jerome S. Hertz, Boston, Mass., for plaintiff; Dianne C. Roberts and Mintz, Levin, Cohn, Glovsky & Popeo, Boston, Mass., of counsel.

James S. Maxwell, Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, for defendant; Theodore D. Peyser, Jr., Donald H. Olson and C. Patrick Derdenger, Washington, D.C., of counsel.

Before COWEN, Senior Judge, KUNZIG and BENNETT, Judges.


OPINION

PER CURIAM:

This action was brought for the refund of an accumulated earnings tax penalty assessed pursuant to sections 531 et seq. of the Internal Revenue Code of 1954. The case comes before the court on plaintiff's exceptions to the recommended decision of Trial Judge Francis C. Browne. After considering the briefs and exceptions of the parties, and after hearing oral argument, we have concluded that we agree with the trial judge's opinion...

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