Houston Industries Incorporated and Subsidiaries v. United States

The Court of Federal Claims did not abuse its discretion in entering partial final judgment pursuant to RCFC 54(b).1 It is inappropriate for this court to reject that action absent clear abuse of judicial discretion.

This is not a certified interlocutory appeal, but a final judgment, entered upon reasoned determination by the Court of Federal Claims that the issue here appealed was severable from the remaining issues relating to these tax years. Such a decision is consigned to the district court’s discretion and, as in this case, depends on the nature of the issues.

There may well be…