Legal Opinion
May Department Stores Co. & Subsidiaries v. United States
United States Court of Federal Claims
Decided November 4, 1996No. 94-340TPublishedCited by 14 opinions
1Opinion of the Court
OPINION
LYDON, Senior Judge:
In this tax refund action plaintiff, The May Department Stores Company and Subsidiaries (May), seeks a refund of interest assessed and collected by the Internal Revenue Service (IRS) as the result of an alleged improper calculation of interest on deficiencies created by the use of overpayment credits. The question for the court is the propriety of the government assessing interest on monies for a period during which the government unquestionably had the use of those monies. This action is before the court on the parties’ cross-motions for summary judgment and after…
2Cases cited10 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- Principal Mutual Life Insurance Company v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1995
- Avon Products, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Marsh & McLennan Companies, Inc. And Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Goldring v. United StatesCourt of Appeals for the Fifth Circuit · 2021
- Fleetboston Financial Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2007
- Fleetboston Financial Corp. v. United StatesUnited States Court of Federal Claims · 2005
- In Re Vendell Healthcare, Inc.United States Bankruptcy Court, M.D. Tennessee · 1998
9 more not listed; retrieve them via the Exa API.