Cook Oil Co., Inc. v. United States

MEMORANDUM OPINION AND ORDER

ALBRITTON, District Judge.

INTRODUCTION

This cause comes before the court on cross motions for summary judgment in a dispute over a corporate taxpayer’s entitlement to a refund. The plaintiff, Cook Oil Company, Inc., (“Plaintiff’) moves for summary judgment on its claim that excise taxes were erroneously assessed against it and should be refunded. The defendant, United States of America, (“Government”) argues in its motion for summary judgment not only that the Plaintiff was properly taxed, but also that the Plaintiff lacks standing to sue for the refund, precluding…