Legal Opinion
Estate of Hunt v. United States
Court of Appeals for the Fourth Circuit
Decided June 30, 2004No. 02-1896UnpublishedCited by 1 opinion
1Opinion of the Court
OPINION
2Per curiam
The Government appeals from the district court’s grant of summary judgment in favor of Hugh S. Hunt 1 on his claim for interest on a 1982 tax refund. Although Hunt is not entitled to interest under the applicable statute, the district court held that the Internal Revenue Service (IRS) was equitably estopped from denying payment of interest on the 1982 refund. As discussed below, a claimant may not use equitable estoppel to require the Government to make payments out of the Federal Treasury that are not authorized by statute. Office of Pers. Mgmt. v. Richmond, 496 U.S. 414, 110 S.Ct.…
3Cases cited5 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- Peters v. JenneyCourt of Appeals for the Fourth Circuit · 2003
- Giles H. Miller, Jr., of the Estate of Virginia Fletcher Wood v. United StatesCourt of Appeals for the Fourth Circuit · 1991
- Abrams v. Commissioner Of Internal RevenueCourt of Appeals for the Fourth Circuit · 1986
4Cited by1 opinion
- Johnson v. United StatesDistrict Court, D. Maryland · 2009