United States Federal Circuit

In a tax refund action, the award of overpayment interest to plaintiff is reversed where the Court of Federal Claims failed to correctly construe the "Special Rule" statute in accordance with principles of sovereign immunity requiring waiver.

Appellate Information

• Decided 08/12/2004
• Published 08/12/2004

Judges

• MICHEL, Circuit Judge., Before MICHEL, SCHALL, and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellees:
  
• Alan I. Horowitz, Miller & Chevalier, Chartered, of Washington, DC, argued for plaintiff-appellee.   With him on the brief was Thomas D. Johnston., Ellen Page Delsole, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant.   With her on the brief were Eileen J. O'Connor, Assistant Attorney General, Richard T. Morrison, Deputy Assistant Attorney General, and Richard Farber, Attorney.