NIES, Senior Circuit Judge.
This case raises a jurisdictional question respecting the timeliness of the appeals. Kraft, Inc., seeks to appeal and the government to cross-appeal the merits of a judgment of the United States Court of Federal Claims which granted part of Kraft's tax refund claims for the years 1972 and 1976 and denied any refund for claims made for the five other years in suit. We conclude that Kraft's motion for reconsideration filed April 8, 1994,...
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