Legal Opinion
State of Michigan and Its Michigan Education Trust v. United States
Court of Appeals for the Sixth Circuit
Decided April 15, 1998No. 97-1185PublishedCited by 4 opinions
1Opinion of the Court
GILMAN, Circuit Judge.
The state of Michigan and its Michigan Education Trust (collectively “MET”) appeal from a judgment entered in favor of the Internal Revenue Service (the “IRS”) regarding when interest should accrue on estimated tax payments made under protest by MET and subsequently refunded by the IRS. The IRS, which concedes MET’s entitlement to interest on the amounts refunded, determined that such interest should accrue only from the date a return was due for each of the fiscal years in question (1988 through 1994). MET, on the other hand, contends that interest on each estimated tax…
2Cases cited8 opinions
- State of Michigan and Michigan Education Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1995
- Little People's School, Inc. v. United StatesCourt of Appeals for the First Circuit · 1988
- Greyhound Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- General Dynamics Corporation v. The United StatesUnited States Court of Claims · 1963
- Douglas v. BabcockCourt of Appeals for the Sixth Circuit · 1993
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3Cited by4 opinions
- RadioShack Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Wachovia Bank, N.A. Ex Rel. George C. Nunamann Trust v. United StatesCourt of Appeals for the Eleventh Circuit · 2006
- Craft v. United StatesCourt of Appeals for the Sixth Circuit · 2000
- Sandra L. Craft, Plaintiff-Appellee/cross-Appellant v. United States of America, Acting Through the Commissioner of Internal Revenue, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Sixth Circuit · 2000