1. Home
  2. Browse Decisions
  3. F.3d
  4. 809 F.3d
  5. 809 F.3d 85 (2015)
 

MAIMONIDES MEDICAL CENTER v. U.S.

Docket No. 14-4279-cv.

809 F.3d 85 (2015)

MAIMONIDES MEDICAL CENTER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: December 18, 2015.

Attorney(s) appearing for the Case

Thomas D. Sykes , Gould & Ratner LLP, Chicago, IL, for Plaintiff-Appellant.

Arthur T. Catterall ( Richard Farber and Deborah K. Snyder , on the brief), Attorneys, Tax Division, Department of Justice, for Caroline D. Ciraolo , Acting Assistant Attorney General ( Kelly T. Currie , United States Attorney, of counsel), Washington, District of Columbia, for Defendant-Appellee.

Before: LYNCH, LOHIER, and CARNEY, Circuit Judges.

When an ordinary taxpayer receives a refund for an overpayment of taxes, interest is applied to the overpayment amount at a rate equaling the Federal short-term rate ("FSTR") plus three percentage points. I.R.C. § 6621(a)(1)(B). If the taxpayer is a corporation, however, it is entitled only to a lower interest...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases