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SHARP v. C.I.R.

No. 81-1229.

689 F.2d 87 (1982)

Brown J. SHARP, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided September 27, 1982.

Rehearing and Rehearing Denied January 25, 1983.

Attorney(s) appearing for the Case

Charles R. Hembree, Philip E. Wilson, Lexington, Ky., for petitioner-appellant.

George M. Sellinger, Chief, Branch No. 3, John F. Murray, Michael L. Paup, Richard M. Wilson, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before KEITH and JONES, Circuit Judges, and MILES, Chief District Judge.

Rehearing and Rehearing En Banc Denied January 25, 1983.

KEITH, Circuit Judge.

The question presented in this appeal is whether sums paid pursuant to Ky. Rev. Stat. § 21.1301 constitute "interest" within the ambit of section 163 of the Internal Revenue Code ("IRC"), 26 U.S.C. § 163. The United States Tax Court concluded that Ky. Rev. Stat. § 21.130 failed to satisfy the definition of "interest" because the penal...

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