HAWAIIAN INDEPENDENT REFINERY v. U.S.

Appeal No. 240-79 T.

697 F.2d 1063 (1983)

HAWAIIAN INDEPENDENT REFINERY, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

January 10, 1983.


Attorney(s) appearing for the Case

Arthur B. Reinwald, Honolulu, Hawaii, argued for appellant. With him on the brief were Ronald I. Heller and Hoddick, Reinwald, O'Connor & Marrack, Honolulu, Hawaii.

Gilbert W. Rubloff, Washington, D.C., argued for appellee. With him on the brief were Asst. Attys. Gen. Glenn L. Archer, Jr., Theodore D. Peyser, and Robert S. Watkins, Washington, D.C.

Before FRIEDMAN, RICH, BENNETT, MILLER and SMITH, Circuit Judges.


JACK R. MILLER, Circuit Judge.

This appeal is from a judgment of the United States Claims Court1 in favor of the Government in a suit for refund of 1974 corporate income taxes of $572,772 and interest of $142,782.83 paid on an Internal Revenue Service assessment based on disallowance of a portion of the investment tax credit claimed on the 1974 return of Hawaiian Independent Refinery, Inc. (...

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