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NORTHERN STATES POWER CO. v. U.S.

No. 95-1306MN.

73 F.3d 764 (1996)

NORTHERN STATES POWER COMPANY, a Minnesota Corporation, and Northern States Power Company, a Wisconsin Corporation, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided January 2, 1996.

Attorney(s) appearing for the Case

Charles Bricken, argued, Washington, DC (Gary R. Allen and Bruce R. Ellisen, on the brief) for appellant.

Steven Z. Kaplan, argued, Minneapolis, MN (Richard D. Snyder and David A. Lawrence, on the brief) for appellees.

Before RICHARD S. ARNOLD, Chief Judge, WOLLMAN and MORRIS SHEPPARD ARNOLD, Circuit Judges.

RICHARD S. ARNOLD, Chief Judge.

This case presents a narrow and interesting question about how to interpret several provisions of the Internal Revenue Code. The United States appeals from the District Court's tax-refund award to Northern States Power Company and one of its subsidiaries (collectively, "NSP"). The District Court granted NSP's motion for summary judgment, and held that NSP was entitled to have the interest on its tax refunds computed by offsetting, or...

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