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EVANS COOPERAGE CO., INC. v. UNITED STATES

No. 82-3608.

712 F.2d 199 (1983)

EVANS COOPERAGE CO., INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

August 18, 1983.

Attorney(s) appearing for the Case

Waldman & Guarisco, Paul H. Waldman, New Orleans, La., for plaintiff-appellant.

Michael L. Paup, Chief, Appellate Section, Tax Division, Dept. of Justice, Glenn L. Archer, Jr., Asst. Atty. Gen., Gary R. Allen, John P. Griffin, Attys., Washington, D.C., for defendant-appellee.

Before WISDOM, TATE and GARWOOD, Circuit Judges.

TATE, Circuit Judge:

The taxpayer corporation ("Evans") claims that it was erroneously required to pay an additional tax (sometimes referred to as a penalty) because of its alleged underpayment of the estimated income tax required to be paid during the 1977 taxable year. 26 U.S.C. §§ 6154, 6655. Its claim for refund being denied, Evans sues to recover the penalty as erroneously assessed and collected. 28 U.S.C....

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