United States v. Commonwealth Energy
United States v. Commonwealth Energy, 235 F.3d 11 (1st Cir. 2000)
Opinion
United States Court of Appeals For the First Circuit
No. 00-1113 UNITED STATES OF AMERICA, Plaintiff, Appellant, v. COMMONWEALTH ENERGY SYSTEM AND SUBSIDIARY COMPANIES, Defendant, Appellee.
ERRATA SHEET The opinion of this Court issued on December 21, 2000, is amended as follows:
On page 5, line 10: change the word "directly" to "indirectly."
How later courts describe this case
Explanatory parentheticals written by citing courts — 4 in all; the most informative distinct ones are shown.
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(observing that Supreme Court precedent holds that taxpayers are “not entitled to the refund money until the date of payment” because the payment could be cancelled “even after a check was signed and mailed” (quoting United States v. Wurts, 303 U.S. 414, 417–18 (1938)))
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(“Using the check-clearing date here both satisfies the rule that we construe statutes of limitations in favor of the Government and provides a certain limitations date by which the Government must abide.”)
Cited by 11 cases
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