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BERKSHIRE HATHAWAY, INC. v. UNITED STATES

Appeal No. 86-701.

802 F.2d 429 (1986)

BERKSHIRE HATHAWAY, INC., Appellee, v. The UNITED STATES, Appellant.

United States Court of Appeals, Federal Circuit.

September 30, 1986.

Attorney(s) appearing for the Case

David Carmack, Dept. of Justice, of Washington, D.C., argued for appellant. With him on brief were Roger M. Olsen, Acting Asst. Atty. Gen., Michael L. Paup and John P. Griffin.

Frederick H. Robinson, Miller & Chevalier, Chartered, of Washington, D.C., argued, for appellee. With him on brief was Numa L. Smith.

Before MARKEY, Chief Judge, DAVIS and SMITH, Circuit Judges.

EDWARD S. SMITH, Circuit Judge.

This is an appeal by the United States from the September 30, 1985, judgment of the United States Claims Court1 that Berkshire Hathaway, Inc. (taxpayer), was not subject to a penalty under section 6655 of the Internal Revenue Code of 1954 (code)2 even though taxpayer did not make quarterly payments of estimated tax. We affirm.

Issue

The issue is whether...

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