Legal Opinion
The Columbia Gas System, Inc., and Subsidiaries v. United States
Court of Appeals for the D.C. Circuit
Decided November 27, 1995No. 95-5041PublishedCited by 18 opinions
1Opinion of the Court
RADER, Circuit Judge.
DECISION
The United States Internal Revenue Service (IRS) appeals a decision of the United States Court of Federal Claims. The Court of Federal Claims awarded Columbia Gas System (CGS) interest because IRS paid refunds more than forty-five days after CGS applied for them. Columbia Gas Sys., Inc. v. United States, 32 Fed.Cl. 318 (1994). Because CGS submitted its applications for tentative carryback adjustments and refunds for 1980, 1982, and 1984, in proeessible form, this court affirms.
BACKGROUND
Under I.R.C. § 6611, IRS must pay interest on any tax overpayment refunded to…
2Cases cited3 opinions
- Frederick R. Marano v. Department of JusticeCourt of Appeals for the Federal Circuit · 1993
- Don Applegate and Gayle Applegate (For Themselves and a Class of Others Similarly Situated, Totalling 271) v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Columbia Gas System, Inc. v. United StatesUnited States Court of Federal Claims · 1994
3Cited by18 opinions
- Wyatt v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Gregory C. Porter v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Huntleigh USA Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2008
- H.B. Mac, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Renda Marine, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2007
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