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DOOLIN v. U.S.

No. 422, Docket 90-6165.

918 F.2d 15 (1990)

Margaret E. DOOLIN and Claire Welt, Individually and as Co-executors of the Estate of Thomas J. Doolin, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 1, 1990.

Attorney(s) appearing for the Case

G. Kimball Williams, Albany, N.Y. (McNamee, Lochner, Titus & Williams, P.C., of counsel), for plaintiffs-appellants.

Howard M. Solomon, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Frederick J. Scullin, Jr., U.S. Atty., Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Charles E. Brookhart, Regina S. Moriarty, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for defendant-appellee.

Before FEINBERG, VAN GRAAFEILAND and KEARSE, Circuit Judges.

FEINBERG, Circuit Judge:

This appeal raises the issue whether the United States government is entitled to a windfall of four years' interest, resulting from its own nondelivery of a tax refund check. Plaintiffs Margaret E. Doolin and Claire Welt, individually and as co-executors of the estate of Thomas J. Doolin, deceased, appeal from a judgment of the United States District Court for the Northern District of New York, Thomas J. McAvoy, J., dismissing their complaint...

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