Legal Opinion
New England Electric System v. United States
United States Court of Federal Claims
Decided January 24, 1995No. 90-3976TPublishedCited by 15 opinions
1Opinion of the Court
OPINION
YOCK, Judge.
In this federal tax refund suit, the plaintiff, New England Electric System and Subsidiary Companies, seeks a refund of some $815,073 plus statutory interest. The sub*638stantive legal issues controlling this case were determined by this Court in New England Elec. Sys. v. United States, 28 Fed.Cl. 720 (1993). In that opinion, the Court held that a fish ladder, constructed as part of the Vernon Dam, qualified for an investment tax credit.
Since the parties were unable to stipulate to the amount of refund due the plaintiff, a trial was held to resolve this issue. The Government,…
2Cases cited19 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
- Tucker v. AlexanderSupreme Court of the United States · 1927
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
- Disabled American Veterans v. United StatesUnited States Court of Claims · 1981
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3Cited by15 opinions
- Labat-Anderson, Inc. v. United StatesUnited States Court of Federal Claims · 1999
- Hillbroom v. Pricewaterhousecoopers LLPDistrict of Columbia Court of Appeals · 2011
- Stelco Holding Co. v. United StatesUnited States Court of Federal Claims · 1998
- Ebert v. United StatesUnited States Court of Federal Claims · 2005
- AmBase Corp. v. United StatesCourt of Appeals for the Second Circuit · 2013
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