26 U.S.C. § 2614
Omitted]
[omitted]
Notes of Decisions
Cited in 18
cases (1 in the last 5 years), 1930–2021 · leading case: Dollar v. Smithway Motor Xpress, Inc., 787 F. Supp. 2d 896 (N.D. Iowa 2011).
Dollar v. Smithway Motor Xpress, Inc., 787 F. Supp. 2d 896 (N.D. Iowa 2011). “As noted earlier, the FMLA requires that, upon completion of twelve weeks leave, the employee be restored to the same or an equivalent position, 26 U.S.C. § 2614 (a). Here, Dollar alleges that SMX interfered with her right to reinstatement.”
Brown & Williamson, Ltd. v. United States, 231 Ct. Cl. 413 (Ct. Cl. 1982). “The Revenue Act of 1928 provided in section 614(a), 26 USCA § 2614(a): Sec. 614(a). Interest shall be allowed and paid upon any overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum.”
Russell v. Bronson Heating & Cooling, 345 F. Supp. 2d 761 (E.D. Mich. 2004). “26 U.S.C. § 2614 . To establish an interference claim, the employee must show that (1) she is an “eligible employee”, (2) the defendant is a covered “employer”, (3) the employee was entitled to FMLA leave, (4) the employee notified the employer of the need for leave, and (5) the…”
Motter v. Patterson, 68 F.2d 252 (10th Cir. 1933). “1489 , 1517 [26 USCA § 2614 note]), repeals the statute entirely and expressly restores the rate applicable prior to June 30, 1932, thus eliminating the question of interest from the case.”
Sunny Brook Distillery Co. v. United States, 48 F.2d 976 (Ct. Cl. 1931). “791 , 26 USCA § 2614 (a) (2) was effective. That section provides that— “Interest shall be allowed and paid upon any overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows: * * * “(2) In the case of a refund, from the date of the…”
Philadelphia Rapid Transit Co. v. United States, 10 F. Supp. 591 (Ct. Cl. 1935). “Section 614 (a) (2) of the Revenue Act 1628, 26 USCA § 2614 (a) (2): “In the case of a refund, from the date of the overpayment to a date preceding' the date of the refund check by not more than 30 days, such date to be determined by the Commissioner.”
McCarl v. United States ex rel. Leland, 42 F.2d 346 (D.D.C. 1930). “876 , 26 USCA § 2614), while it could exact interest on the deficiency assessment from February 26, 1926, only.”
Baltimore Country Club v. United States, 7 F. Supp. 607 (D. Maryland 1934). “…and that judgment must be for the plaintiff for $6-29.-50, with interest as provided in U. S. Code, tit. 26, § 2614 (26 USCA § 2614).”
In Re Semon, 11 F. Supp. 18 (D. Conn. 1935). “Section 614 (26 USCA § 2614), which fixes the interest on overpayments by a taxpayer at 6 per cent.”
Safe Deposit & Trust Co. v. Tait, 8 F. Supp. 634 (D. Maryland 1934). “51, 61 ; Revenue Act of 1928, § 614 [26 USCA § 2614]) from the dates of the respective payments on account of the tax; that is, in this ease, with interest at 6% on $28,474.”
Langlois v. City of Deerfield Beach, Florida, 370 F. Supp. 2d 1233 (S.D. Fla. 2005). “The City essentially asserts that pursuant to 26 U.S.C. § 2614 (a)(4), a valid Florida State or local law supersedes the regulations surrounding the FMLA, and therefore, the City’s Personnel Rules dictate the requirements surrounding Langlois’ return from leave.”
Haworth v. Round Lake Area Schs. Cmty. Unit Sch. Dist. 116 (N.D. Ill. 2019). “(citing 26 U.S.C. § 2614 (a)). It is unlawful for any employer to “interfere with, restrain, or deny the exercise of or the attempt to exercise, any right provided” by the FMLA, 26 U.”
— 26 U.S.C. § 2614(a) — 2 cases
Brown & Williamson, Ltd. v. United States, 231 Ct. Cl. 413 (Ct. Cl. 1982). “The Revenue Act of 1928 provided in section 614(a), 26 USCA § 2614(a): Sec. 614(a). Interest shall be allowed and paid upon any overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum.”
Sunny Brook Distillery Co. v. United States, 48 F.2d 976 (Ct. Cl. 1931). “791 , 26 USCA § 2614 (a) (2) was effective. That section provides that— “Interest shall be allowed and paid upon any overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows: * * * “(2) In the case of a refund, from the date of the…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.