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SIEMENS USA HOLDINGS, INC. v. U.S.

Civil Action No. 12-977.

960 F.Supp.2d 221 (2013)

SIEMENS USA HOLDINGS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, District of Columbia.

August 15, 2013.

Attorney(s) appearing for the Case

Caroline E. Ochital , Siemens Corporation, Iselin, NJ, Charles P. Hurley , Christine S. Hooks, Mayer Brown, LLP, Washington, DC, for Plaintiff.

Joseph E. Hunsader , Norah Elizabeth Bringer , Geoffrey John Klimas, U.S. Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION

ROYCE C. LAMBERTH, District Judge.

Plaintiff Siemens USA Holdings, Inc. ("Siemens Holdings"), the parent corporation of a consolidated U.S. tax group of affiliates that includes Siemens Corporation and Siemens Industry, Inc., brings this action for recovery of federal income tax and interest erroneously assessed and collected from it for the tax year ending December 31, 2004. Siemens Holdings

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