Legal Opinion
United States v. Domino Sugar Corporation, Tate & Lyle North American Sugars Inc.
Court of Appeals for the Second Circuit
Decided November 10, 2003No. Docket 02-6287PublishedCited by 10 opinions
1Opinion of the Court
SACK, Circuit Judge.
This appeal stems from the efforts of the Internal Revenue Service (“IRS”) to recover interest it mistakenly paid on a company’s deposit in the nature of a cash bond at the time the IRS returned the cash bond to the company. The government eventually brought suit against the company to recover the interest. The only issue on appeal is whether the government’s action was timely. We conclude that it was. We therefore affirm the judgment of the district court ordering the company to return the interest to the government.
BACKGROUND
Although the facts underlying this lawsuit are…
2Cases cited22 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- United States v. WurtsSupreme Court of the United States · 1938
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- Rosenman v. United StatesSupreme Court of the United States · 1945
- United States v. North CarolinaSupreme Court of the United States · 1890
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3Cited by10 opinions
- Novella v. Westchester CountyCourt of Appeals for the Second Circuit · 2011
- United States v. LivecchiCourt of Appeals for the Second Circuit · 2013
- United States of America, Creditor-Appellant v. John F. Frontone and Kathleen M. Frontone, Debtors-AppelleesCourt of Appeals for the Seventh Circuit · 2004
- United States v. Llwellyn Greene-ThapediCourt of Appeals for the Seventh Circuit · 2005
- Fayolle v. NisselsonCourt of Appeals for the Second Circuit · 2005
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