TEXAS EASTERN CORP. v. U.S.

No. 90-5029.

907 F.2d 138 (1990)

TEXAS EASTERN CORPORATION and Affiliates, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

July 3, 1990.


Attorney(s) appearing for the Case

Donald F. Wood, Vinson & Elkins, Houston, Tex., argued for plaintiffs-appellants. With him on the brief were David T. Harvin, Samuel B. Sterrett and R. Todd Greenwalt.

Teresa T. Milton, Tax Div., Dept. of Justice, of Washington, D.C., argued for defendant-appellee. With her on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Richard Farber.

Before ARCHER and MAYER, Circuit Judges, and WEIGEL, Senior District Judge.


ARCHER, Circuit Judge.

Texas Eastern Corporation and Affiliates (Texas Eastern) appeals from the summary judgment granted by the United States Claims Court, 18 Cl.Ct. 387 (1989), holding that Texas Eastern was not entitled to additional statutory interest under § 6611 of the Internal Revenue Code of 1954, as amended, 26 U.S.C. § 6611, (I.R.C.)1 on alleged deficiency interest. We affirm.

I

The facts of this case...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases