United States v. Goggin

The government stipulated all the facts of this case in writing with the Trustee, who is appellee here. The Referee made findings which included the facts so established and no others. His order, based upon these findings of fact, concluded the major issues of law in favor of the government. However, there was a holding on the stipulated fact that the government was not entitled to interest on the tax claim after the date of adjudication. Upon a review of the order, the District Court held, based upon the same stipulated facts, that this interest was not recoverable, citing City of New York…