Onan Corp. v. United States

ORDER

MOODY R. TIDWELL, III, Judge:

This case is before the court on defendant’s motion to dismiss for failure to state a claim upon which relief may be granted pursuant to Rule 12(b)(4) of the United States Claims Court. Such a motion requires the court to consider whether, upon the facts as alleged by plaintiff, the com*679plaint states a claim for which this court may provide relief. Scheuer v. Rhodes, 416 U.S. 232, 236, 94 S.Ct. 1683, 1686, 40 L.Ed.2d 90 (1974). Plaintiff seeks interest on a refund for overpayment of federal income taxes. It alleges that it is entitled to interest for the…