United States Sixth Circuit

Summary judgment in favor of plaintiff's claim for interest payments, based on its overpayment of tax, is affirmed over the government's contention that the district court lacked subject matter jurisdiction over the suit.

Appellate Information

• Decided 08/19/2005
• Published 08/19/2005

Judges

• Before:  MOORE and GIBBONS, Circuit Judges;  EDMUNDS, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Steven W. Parks, United States Department of Justice, Washington, D.C., for Appellant.  Paul P. Eyre, Baker & Hostetler, Cleveland, Ohio, for Appellee.   ON BRIEF:  Steven W. Parks, Gilbert S. Rothenberg, United States Department of Justice, Washington, D.C., for Appellant.  Paul P. Eyre, Thomas R. Lucchesi, Rebecca Lutzko, Baker & Hostetler, Cleveland, Ohio, James Orenstein, Baker & Hostetler, New York, New York, for Appellee.