District Court, S.D. Texas October 16, 1981, Civ. A. No. H-78-1876 (Ram Forge & Steel, Inc. v. United States)

ORDER

McDONALD, District Judge.

Introduction

Plaintiff, a Texas corporation, seeks to recover $20,518.77 in penalties and interest which it paid the Internal Revenue Service pursuant to Section 6655(a) of the Internal Revenue Code of 1954 (26 U.S.C.) for failure to pay estimated corporate taxes for its fiscal year ending September 30, 1975.