Legal Opinion
Ford Motor Company v. United States
Court of Appeals for the Sixth Circuit
Decided October 1, 2014No. 10-1934PublishedCited by 16 opinions
1Opinion of the Court
OPINION
JULIA SMITH GIBBONS, Circuit Judge.
Ford Motor Company remitted hundreds of millions of dollars to the United States Treasury after the Internal Revenue Service (IRS) notified Ford that it had underpaid its taxes in prior years. Ford *582designated the funds as “deposits in the nature of a cash bond” but later asked the government to convert its remittances into “advance tax payments,” which are treated differently under the IRS’s revenue procedures. When the government subsequently reexamined its computations and determined that Ford had overpaid its taxes in the relevant timeframe, the…
2Cases cited31 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. MitchellSupreme Court of the United States · 1983
- United States v. KubrickSupreme Court of the United States · 1979
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Lane v. PenaSupreme Court of the United States · 1996
26 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Agility Network Services, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2017
- Anarion Investments LLC v. Carrington Mortgage Services, LLCCourt of Appeals for the Sixth Circuit · 2015
- Turfah v. United States Citizenship & Immigration ServicesCourt of Appeals for the Sixth Circuit · 2017
- Ohio v. United StatesDistrict Court, S.D. Ohio · 2016
- Crooker v. United StatesUnited States Court of Federal Claims · 2014
11 more not listed; retrieve them via the Exa API.