Consolidated Edison Co. of New York, Inc. v. United States

MEMORANDUM OPINION AND ORDER

SPRIZZO, District Judge:

Plaintiff Consolidated Edison Company of New York, Inc. (“Con Ed”) brings the instant tax refund action to recover certain denied tax credits for tax years 1982, 1983 and 1984. Defendant United States of America moves to dismiss the refund claims for tax years 1982 and 1984 on the ground that the statutes of limitations have expired. In addition, the parties seek certification of the instant decision for interlocutory appeal pursuant to 28 U.S.C.A. 1292(b).

BACKGROUND

During tax years 1982, 1983 and 1984, Con Ed made a series of payments to…