United States Steel Corp. v. United States

OPINION

MEROW, Judge:

This tax refund matter comes before the court on cross-motions for summary judgment. Upon consideration of the parties’ briefs and supporting materials submitted for the record, it is concluded that plaintiff is entitled to a partial refund and summary judgment is granted, to the extent indicated herein, in favor of plaintiff. The parties’ motions are, otherwise, denied.

Facts

The plaintiff, United States Steel Corporation (USS), is a corporation engaged in the production and sale of a wide range of steel products. USS also engages in the production, refining, transportation…