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COLUMBIA GAS SYSTEM, INC. v. U.S.

No. 95-5041.

70 F.3d 1244 (1995)

The COLUMBIA GAS SYSTEM, INC., and Subsidiaries, Plaintiffs-Appellees, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

November 27, 1995.

Attorney(s) appearing for the Case

F. Brook Voght, Miller & Chevalier, Chartered, Washington, D.C., argued for plaintiffs-appellees. On the brief for plaintiffs-appellees were A. John Gabig and Elizabeth P. Askey. Of counsel was Thomas C. Martin, Columbia Gas System Service Corporation, Wilmington, Delaware.

Charles Bricken, Tax Division, Department of Justice, Washington, D.C., argued for defendant-appellant. On the brief for defendant-appellant were Loretta C. Argrett, Assistant Attorney General, Gary R. Allen and Jonathan S. Cohen.

Before NEWMAN, RADER, and BRYSON, Circuit Judges.

RADER, Circuit Judge.

DECISION

The United States Internal Revenue Service (IRS) appeals a decision of the United States Court of Federal Claims. The Court of Federal Claims awarded Columbia Gas System (CGS) interest because IRS paid refunds more than forty-five days after CGS applied for them. Columbia Gas Sys., Inc. v. United States, 32 Fed.Cl. 318 (1994). Because CGS submitted its applications for tentative carryback adjustments and refunds for...

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