Missouri Pacific Railroad v. United States

This tax refund action comes before the court on cross motions for partial summary judgment with respect to the issue set forth in Part III, paragraphs 12 and 13 of plaintiffs petition and paragraphs 22 and 23 of plaintiffs first amended petition. There is no genuine issue as to any material fact with relation to said issue.

Upon consideration of each party’s motion, after briefing and oral argument, we conclude that we have no jurisdiction over the second-hand rail adjustment amortization issue raised in Part III of the petition since no claim for refund was filed in respect to that issue.…