Legal Opinion
Doolin v. United States
District Court, N.D. New York
Decided April 20, 1990No. 89-CV-898PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM-DECISION AND ORDER
McAVOY, District Judge.
In this taxpayer refund action commenced pursuant to 28 U.S.C. § 1346(a)(1) to recover an overpayment of estate taxes in the amount of $50,000 plus statutory interest under 26 U.S.C. § 6611(a) and (b)(2), the parties have cross-moved for summary judgment regarding the liability of the Internal Revenue Service for interest accruing after March 1986 the point in time when, according to the IRS, the tax payer was mailed a check in the amount of $53,361.08 which, it is conceded, the taxpayer never received and on which payment was thereafter…
2Cases cited11 opinions
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. MitchellSupreme Court of the United States · 1983
- Library of Congress v. ShawSupreme Court of the United States · 1986
- United States v. WurtsSupreme Court of the United States · 1938
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3Cited by5 opinions
- Dudley J. Godfrey, Jr. And Constance P. Godfrey v. United StatesCourt of Appeals for the Seventh Circuit · 1993
- The E.W. Scripps Company and Subsidiaries v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Margaret E. Doolin and Claire Welt, Individually and as Co-Executors of the Estate of Thomas J. Doolin, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1990
- Bank of America Corporation v. United StatesDistrict Court, W.D. North Carolina · 2019
- The E.W. Scripps Co. v. United StatesCourt of Appeals for the Sixth Circuit · 2005