Legal Opinion
Pacific Gas & Electric Co. v. United States
United States Court of Federal Claims
Decided February 20, 2003No. 98-789 TPublishedCited by 2 opinions
1Opinion of the Court
*272 OPINION
HEWITT, Judge.
Plaintiffs, Pacific Gas and Electric Company and PG & E Corporation (collectively, plaintiff or PG & E) seek recovery in this action for a refund of additional overpayment interest plus interest accruals relating to tax year 1982. Complaint passim. Specifically, plaintiff alleges that a 1992 refund payment was too low because of an illegal offset procedure employed by the Internal Revenue Service (Service). See id. ¶¶ 18, 19. Now before the court are the Motion of Pacific Gas and Electric Company and PG & E Corporation for Summary Judgment and Brief in Support Thereof…
2Cases cited13 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Sweats Fashions, Inc. v. Pannill Knitting Company, Inc.Court of Appeals for the Federal Circuit · 1987
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- H.F. Allen Orchards, Elbert B. Schinmann, R.E. Redman & Sons, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
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3Cited by2 opinions
- Pacific Gas & Electric Co. v. United StatesUnited States Court of Federal Claims · 2003
- Pacific Gas & Electric Co. v. United StatesCourt of Appeals for the Federal Circuit · 2005