Legal Opinion
Ray E. Loper Lumber Co. v. United States
Court of Appeals for the Sixth Circuit
Decided June 24, 1971No. 20786PublishedCited by 11 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
Accumulated earnings taxes were assessed against the appellant corporations under § 531 of the Internal Revenue Code of 1954. The narrow issue presented in this ease is when did interest begin to run on these assessments.
The Government contends that interest runs from the due dates of the income tax returns of the taxpayers for the various taxable years in question. The taxpayers assert that interest did not begin to run until the date of notice and demand by the Commissioner.
In addition to the principal amount of accumulated earnings taxes assessed against them (the…
2Cases cited3 opinions
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Motor Fuel Carriers, Inc. v. The United StatesUnited States Court of Claims · 1970
- United States v. Northwestern Mutual Insurance Co., a Washington CorporationCourt of Appeals for the Ninth Circuit · 1963
3Cited by11 opinions
- Alexander Proudfoot Co. v. United StatesUnited States Court of Claims · 1972
- D.D.I., Inc. v. United StatesUnited States Court of Claims · 1972
- Earl M. Latterman v. United StatesCourt of Appeals for the Third Circuit · 1989
- Morton-Norwich Products, Inc. v. United StatesUnited States Court of Claims · 1979
- Chatham Corp.United States Court of Claims · 1972
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