Pan American Van Lines v. United States

*1300RENFREW, 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.2

The facts were stipulated below and are not challenged on appeal. Taxpayer, a California corporation, filed its 1965 calendar year corporate income tax return on September 15, 1966, rather than March 15, 1966,3 having…