District Court, W.D. Virginia August 17, 1972, Civ. A. 67-C-5-L (BURRUSS LAND AND LUMBER CO. INC. v. United States)

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OPINION AND JUDGMENT

DALTON, District Judge.

The present case is on remand from the Fourth Circuit, Burruss Land and Lumber Co., Inc. v. United States, 456 F.2d 38 (4th Cir. 1972), rev’g. Burruss Land and Lumber Co., Inc. v. United States, 318 F.Supp. 360 (W.D.Va.1970), to determine whether penalties should be imposed under § 6651(a) and § 6656(a) of the Internal Revenue Code, 26 U.S.C.