Stelco Holding Co. v. United States

OPINION

REGINALD W. GIBSON, Senior Judge.

INTRODUCTION

In case no. 97-168T, Stelco Holding Company and its consolidated subsidiaries (hereinafter plaintiff or Stelco) seek a refund of federal income taxes allegedly overpaid for the taxable years 1981 through 1995, inclusive.1 On June 3, 1998, the Government *103filed: (i) a motion pursuant to RCFC 12(b)(4) to dismiss with prejudice Stelco’s claims for the taxable years 1982 and 1983 for failure to state a claim upon which relief can be granted inasmuch as all taxes previously paid for said years have been refunded; (ii) a motion pursuant to RCFC…