BNSF Railway Co. v. United States

MEMORANDUM OPINION AND ORDER

JOHN McBRYDE, District Judge.

Before the court for decision are cross motions for summary judgment filed by plaintiff, BNSF Railway Company (“BNSF”), and defendant, United States of America. The court has concluded that BNSF’s motion should be granted and the government’s denied.

I

Nature of the Litigation

A. The Refund Claims

This action was initiated on June 30, 2011, by the filing by BNSF, as plaintiff, of its Complaint seeking a refund from defendant, United States of America, of taxes plaintiff and its predecessors and affected employees paid to the Internal…