United States Federal Circuit

A decision holding that plaintiff was not entitled to a refund of deficiency interest assessed and paid with respect to a particular tax year is affirmed where the court of federal claims properly granted a motion to dismiss an interest suspension claim on statute of limitations grounds, and correctly held that an interest netting claim failed to state a claim.

Appellate Information

• Decided 04/20/2006
• Published 04/20/2006

Judges

• DYK, Circuit Judge., Before NEWMAN, RADER, and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• John S. Brown, Bingham McCutchen LLP, of Boston, Massachusetts, argued for plaintiff-appellant.   With him on the brief were George P. Mair, Donald-Bruce Abrams and Matthew D. Schnall.


• For Appellees:
  
• Bruce R. Ellisen, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were Eileen J. O'Connor, Assistant Attorney General;  Richard T. Morrison, Deputy Assistant Attorney General;  and Gilbert S. Rothenberg and Francesca U. Tamami, Attorneys.