Legal Opinion
Dudley J. Godfrey, Jr. And Constance P. Godfrey v. United States
Court of Appeals for the Seventh Circuit
Decided June 28, 1993No. 92-3061PublishedCited by 43 opinions
1Opinion of the Court
KANNE, Circuit Judge.
Time is money. In the context of the interest a taxpayer loses while awaiting the issuance of a $279,323.00 tax refund check, four months equates to $6,580.20. Internal Revenue Code § 6611, 26 U.S.C. § 6611, recognizes this principle by providing that, in limited circumstances, taxpayers shall receive interest on the money the government holds as a result of their overpayment of taxes. In this case in which the taxpayers overpaid their taxes and the government failed to prove it mailed an original refund check, section 6611 entitles the taxpayers to the interest which…
2Cases cited12 opinions
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
- Hagner v. United StatesSupreme Court of the United States · 1932
- Meckel v. Continental Resources Co.Court of Appeals for the Second Circuit · 1985
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
7 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Charles James Witt v. Roadway Express, Jim Kasperski, Teamsters Local No. 41, and Warren StevensCourt of Appeals for the Tenth Circuit · 1998
- Frank H. Boomer, on Behalf of Himself and All Others Similarly Situated v. At & T Corporation, a New York CorporationCourt of Appeals for the Seventh Circuit · 2002
- Spivey v. Adaptive Marketing LLCCourt of Appeals for the Seventh Circuit · 2010
- United States v. Ralph RohnerCourt of Appeals for the Sixth Circuit · 2015
- Konst v. Florida East Coast Railway Co.Court of Appeals for the Eleventh Circuit · 1996
38 more not listed; retrieve them via the Exa API.