Coca-Cola Co. v. United States

*254OPINION and ORDER

BLOCK, Judge.

I. INTRODUCTION

This ease forces the court to wade, once again, into the ever-growing thicket that is the Internal Revenue Code (title 26 of the United States Code, hereinafter the “I.R.C.”). The question presented is a narrow, but prickly one — namely, whether plaintiff, the Coca-Cola Company, is entitled to interest on the overpayment of its taxes between March 15, 1985, and September 27, 1985. In support of its claim, plaintiff presents a stipulated decision of the United States Tax Court,1 which determined that plaintiff was entitled to nearly all of a net…