Northrop Corp. Employee Insurance Benefit Plans Master Trust v. United States

OPINION

BUSH, Judge.

This tax refund suit is before the court on cross-motions for summary judgment under Rule 56 of the Rules of the United States Court of Federal Claims (RCFC).1 Although oral argument was requested by plaintiff, the pure question of law that is dispositive of plaintiffs claims was thoroughly discussed in the briefs submitted by the parties. Oral argument was thus deemed unnecessary. For the reasons given below, plaintiffs motion is denied and defendant’s motion is granted.

BACKGROUND

I. Procedural History

This case was stayed pending the disposition of another tax refund case…