Northern Natural Gas Company v. The United States

LARAMORE, Judge.

Plaintiff claims $62,029.30 which represents interest allegedly due on part of a sum which it remitted in response to a notice of deficiency and which defendant subsequently refunded after a Tax Court proceeding. The issue raised by plaintiff’s motion for summary judgment on this claim is whether defendant properly computed interest on the refund. Defendant counterclaims for $134,154.59, alleging that the refund was improper. Alternatively, defendant asserts that its computations are correct. The issue raised by defendant’s motion for summary judgment on the counterclaim is…