Stuart A. and Harriet J. Gollin, et al. - Page 89

                                       - 89 -- 89 -                                        
          Commissioner, 787 F.2d 637, 643 (D.C. Cir. 1986), vacating 83               
          T.C. 822 (1984).                                                            
               The different tax treatment accorded petitioners and Miller            
          was not arbitrary or irrational.  While petitioners and Miller              
          both invested in the Plastics Recycling project, their actions              
          with respect to such investments provide a rational basis for               
          treating them differently.  Miller foreclosed any potential                 
          liability for increased interest in his cases by making payments            
          prior to December 31, 1984; no interest accrued after that date.            
          In contrast, petitioners made no such payment, and they conceded            
          that the increased rate of interest under section 6621(c) applies           
          in their cases.  Liability for the increased rate of interest is            
          the principal difference between the settlement in the Miller               
          cases, which petitioners declined when they failed to accept the            
          piggyback agreement offer, and the settlement offer that                    
          petitioners also failed to accept.                                          
               Petitioners argue that section 6621(c) must have been an               
          issue in the Miller cases since each of the decisions in Miller             
          recites "That there is no increased interest due from the                   
          petitioner[s] for the taxable years [at issue] under the                    
          provisions of IRC section 6621(c)."  According to petitioners,              
          "Surely, if the Millers were not otherwise subject to the penalty           
          interest provisions because of the particular timing of their tax           
          payments, there would have been no need for the Court to include            






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