Northern States v. United States

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 97-2914/2915 ___________ Northern States Power Company, * * Cross-Appellant/Appellee, * * Appeals from the United States v. * District Court for the * District of Minnesota. United States of America, * * Appellant/Cross-Appellee. * ___________ Submitted: March 12, 1998 Filed: August 12, 1998 ___________ Before WOLLMAN and HANSEN, Circuit Judges, and GOLDBERG,1 Judge. ___________ GOLDBERG, Judge. This tax refund dispute raises two independent issues. First, when did the taxpayer, Northern States Power Co. ("NSP"), place two…