United States Federal Circuit

The decision of the United States Court of Federal Claims denying plaintiff's motion for summary judgment and holding that plaintiff was not entitled to additional interest on an overpayment of its 1999 income tax is affirmed, where plaintiff's 1999 income tax return was not filed by the extended return filing due date in processible form to commence the accrual of overpayment interest.

Appellate Information

• Decided 02/18/2014
• Published 02/18/2014

Judges

• LOURIE

Court

• United States Federal Circuit

Counsel