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CUMMINS ENGINE CO., INC. v. U.S.

No. 90-5019.

923 F.2d 826 (1991)

CUMMINS ENGINE COMPANY, INC., Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

January 16, 1991.

Attorney(s) appearing for the Case

Richard J. Hiegel, Cravath, Swaine & Moore, New York City, argued for plaintiff-appellant. With him on the brief was Michael A. Lehmann, of counsel.

Nancy G. Morgan, Dept. of Justice, Washington, D.C., argued for defendant-appellee. With her on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and David English Carmack.

Before ARCHER, Circuit Judge, BALDWIN, Senior Circuit Judge, and TASHIMA, District Judge.

ARCHER, Circuit Judge.

Cummins Engine Company, Inc. (Cummins) appeals from the summary judgment of the United States Claims Court, 17 Cl.Ct. 854 (1989), holding that Cummins failed to make a proper election under 26 U.S.C. § 4223(b) to compute its federal excise tax liability on the purchase price of component parts in certain repair kits and denying a refund to Cummins of the claimed overpayment of $4,531,390, plus interest. We affirm.

I

Cummins...

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