December 2, 2013 United States Supreme Court opinion

Ford Motor Company v United States

Ford overpaid taxes and sought interest on the over payment under 26 USC 6611. The parties disagreed on when the interest should start accruing. The district court and 6th Circuit agreed with the government position that the day Ford requested its deposit be treated as prepayment of taxes should control. At the petition for certiorari stage, the government argued that the Tucker Act 28 USC controlled the issue of waiving sovereign immunity instead of 26 USC 1346 as argued by Ford or 6611 as held by the 6th Circuit. The Court in a per curium opinion vacated and remanded to allow the 6th Circuit to consider this new argument.

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