Doolin v. United States’s Empirical Analysis
918 F.2d 15 · 1990
Citation profile
6 federal appellate · 1 state decisions
How this case has been cited
Cited by 12 later decisions — most recently May 2016
6 federal appellate · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 6601 · 26 U.S.C. § 6611 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Penson v. Ohio · Oberg v. Aetna Casualty & Surety Co. · Meckel v. Continental Resources Co. · Guy F. Atkinson Company of California and Subsidiaries v. Commissioner of Internal Revenue Service
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In any judgment of any court rendered (whether against the United States, a collector or deputy collector of internal revenue, a former collector or deputy collector, or the personal representative in case of death) for any overpayment in respect of any internal-revenue tax, interest shall be allowed at the overpayment rate established under section 6621 of the Internal Revenue Code of 1986 upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. The Commissioner is authorized to tender by check payment of any such judgment, with interest as herein provided, at any time after such judgment becomes final, whether or not a claim for such payment has been duly filed, and such tender shall stop the running of interest, whether or not such refund check is accepted by the judgment creditor.”
1 later decision quote this exact passage · from the majority“The wording of section 6611 indicates that “tender” of a check means that a taxpayer has some knowledge of it and an opportunity to accept, or decline to accept, the check. Otherwise, the references in the section to the stopping of interest “whether or not such refund check is accepted” and to “acceptance” of the check “without prejudice” do not make sense; ordinarily, a taxpayer cannot “accept” something that he does not know is being proffered. Indeed, interpreting the statute in this way accords with the common legal meaning of “tender,” which requires that the thing to be tendered is actually produced and proffered to the person entitled thereto.”
1 later decision quote this exact passage · from the majority“Interest on overpayments. (a) Rate. Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the overpayment rate established under section 6621. (b) Period.”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.