United States of America, and Cross-Appellant v. Intercontinental Industries, Inc., and Cross-Appellee

BAILEY BROWN, Circuit Judge.

This case presents cross appeals by the government and a taxpayer from a decision in the district court for the Eastern District of Michigan. The court, the Honorable John Feikens, sitting without a jury, found taxpayer Intercontinental Industries, Inc. (INI) liable for $62,598.95 in unpaid withholding taxes under 26 U.S.C. § 3505(b) (1976). The court refused, however, to impose approximately $30,000 in additional liability for prejudgment interest. The taxpayer has appealed from the decision imposing liability for unpaid taxes, and the government has appealed from…