Repayments to officers or employees
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
Cited
5
Citing decisions
4
Courts citing
Citations by decade
3
1
1
1980s2010s2020s
Courts citing this statute
Most recently cited by5
- 2024Choina v. Ohio Department of Taxation S.D. Ohio
- 2018Amen Ra v. Internal Revenue Service N.D. Ill.
- 1985Gilbert v. DaGrossa 9th Cir.
- 1984First Western Government Securities, Inc. v. United States D. Colo.
- 1983Bothke v. Fluor Engineers & Constructors, Inc. 9th Cir.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
To any officer or employee of the United States the full amount of such sums of money as may be recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expense of suit; also All damages and costs recovered against any officer or employee of the United States in any suit brought against him by reason of anything done in the due performance of his official duty under this title. The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay— (Source: (Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.))