Ford Motor Company v. United States, No. 13-113; U.S. Supreme Court; per curiam opinion; decided December 2, 2013. On petition for writ of certiorari to the U.S. Court of Appeals for the Sixth Circuit.
When a taxpayer overpays his taxes, he is generally entitled to interest from the government for the period between the payment and the ultimate refund. See 26 U.S.C. § 6611(a). That interest begins to run “from the date of overpayment.” See §§ 6611(b)(1), (b)(2). But the code does not define “the date of overpayment.”
