United States v. L. B. Bolt, Jr., George W. Bailey and Paul Henderson, as Executors-Trustees of the Estate of Edgar L. Grubb, Deceased

The sole question in this case is whether the Government properly computed interest on an assessment of deficiencies in income tax and fraud penalties made on August 30, 1961, as reduced by abatement following this Court’s reversal and remand of a decision of the Tax Court. Grubb v. Commissioner of Internal Revenue, 315 F.2d 753 (6th Cir. 1963). The District Court in a suit brought by the Government to collect unpaid interest, held in a memorandum opinion that interest in the amount of $24,323.08 was due the Government and rendered judgment therefor against the taxpayer's estate. 246 F.Supp.…