Legal Opinion
Sierra Pacific Resources & Subsidiaries v. United States
United States Court of Federal Claims
Decided November 21, 2002No. 01-482TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
HORN, Judge.
Sierra Pacific Resources and Subsidiaries (Sierra Pacific), a Nevada Corporation, became the successor in interest to the Nevada Power Company and Subsidiaries (Nevada Power) following a merger on July 28, 1999. Sierra Pacific has brought this action against the United States to recover deficiency interest plaintiff claims was overassessed as a result of an alleged erroneous methodology utilized by the Internal Revenue Service (IRS) for the calculation of deficiency interest on Nevada Power’s 1988 net federal tax liabilities. Sierra Pacific alleges the IRS erroneously began…
2Cases cited70 opinions
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3Cited by3 opinions
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