PAN AMERICAN VAN LINES v. UNITED STATES

No. 77-2873.

607 F.2d 1299 (1979)

PAN AMERICAN VAN LINES, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

November 9, 1979.


Attorney(s) appearing for the Case

David English Carmack, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Robert Joe Hull, argued, Sheppard, Mullin, Richter & Hampton, Los Angeles, Cal., M. Carr Ferguson, Asst. Atty. Gen., Washington, D. C., for plaintiff-appellee.

Before HUFSTEDLER and SNEED, Circuit Judges, and RENFREW, District Judge.


RENFREW, District Judge:

The United States of America appeals from a judgment entered in favor of plaintiff-appellee Pan American Van Lines, Inc. ("taxpayer"), in a suit for refund of the interest paid by taxpayer with respect to its 1965 tax liability. The district court made findings of fact and conclusions of law and entered judgment for taxpayer.1 We agree with that result.

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