Saginaw Bay Pipeline Company, Cms Saginaw Bay Company, Saginaw Bay Lateral Company, and Cms Saginaw Bay Lateral Company v. United States

OPINION

KRUPANSKY, Circuit Judge.

The plaintiffs-appellants, Saginaw Bay Pipeline Company, CMS Saginaw Bay Company, Saginaw Bay Lateral Company, and CMS Saginaw Bay Lateral Company (collectively “the plaintiffs,” “Saginaw Bay,” or “the pipeline companies”), 1 have contested the district court’s disallowance, following a bench trial, of their claim against the defendant-appellee United States of America through the Internal Revenue Service (hereinafter “the defendant,” “the government,” or “the I.R.S.”) for reimbursement of $8,474,244.00 in income tax payments, deposited under protest, which the…