Eastman MacHine Company, Inc. v. United States

KEARSE, Circuit Judge:

Plaintiff Eastman Machine Company (“Eastman”) appeals from a judgment of the United States District Court for the Western District of New York, John T. Elfvin, Judge, dismissing its complaint to recover $229,932 in income tax penalties paid to the Internal Revenue Service (“IRS”) pursuant to § 6653 of the Internal Revenue Code of 1954 (“Code”), 26 U.S.C. § 6653 (1976), as a penalty for the fraudulent underpayment of tax in connection with the late filing of Eastman’s federal income tax return for the year 1972. Eastman sought the refund on the ground that its return…