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AVON PRODUCTS, INC. v. UNITED STATES

No. 112, Docket 78-6078.

588 F.2d 342 (1978)

AVON PRODUCTS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 20, 1978.

Attorney(s) appearing for the Case

Robert Feldgarden, Washington, D.C. (McClure & Trotter, Washington, D.C., of counsel), for plaintiff-appellant.

Frederick P. Schaffer, Asst. U. S. Atty., S. D. N. Y. (Robert B. Fiske, Jr., U. S. Atty., Peter C. Salerno, Asst. U. S. Atty., New York City, of counsel), for defendant-appellee.

Before KAUFMAN, Chief Judge, and TIMBERS and GURFEIN, Circuit Judges.

IRVING R. KAUFMAN, Chief Judge:

The Internal Revenue Code permits a corporate taxpayer that has paid more than its liability in one year to claim a credit for the excess against its taxes for the succeeding year, I.R.C. § 6402(b). Avon Products, Inc. followed this procedure, but a subsequent audit showed that it had taken a larger credit than that to which it was entitled. This case requires us to determine the extent of Avon's liability for interest on the deficiency...

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