U.S. v. DOMINO SUGAR CORP.

No. 02-6287.

349 F.3d 84 (2003)

UNITED STATES of America, Plaintiff-Appellee, v. DOMINO SUGAR CORPORATION, Defendant, Tate & Lyle North American Sugars Inc., Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided: November 10, 2003.


Attorney(s) appearing for the Case

HENRY B. MILLER, Burt, Maner, Miller & Staples (Jonathan E. Jackel, of counsel), Washington, DC, for Defendant-Appellant.

SHEILA M. GOWAN, Assistant United States Attorney for the Southern District of New York (James B. Comey, United States Attorney, Sara L. Shudofsky, Assistant United States Attorney, of counsel), New York, NY, for Plaintiff-Appellee.

Before: LEVAL and SACK, Circuit Judges, and KORMAN, District Judge.


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...

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