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HOUSTON INDUSTRIES INC. AND SUBSIDIARIES v. U.S.

No. 97-5001.

125 F.3d 1442 (1997)

HOUSTON INDUSTRIES INCORPORATED AND SUBSIDIARIES, Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

September 11, 1997.

Attorney(s) appearing for the Case

Gregory V. Nelson, Baker & Botts, L.L.P., Houston, TX, argued, for plaintiff-appellee. With him on the brief was Richard A. Husseini.

Charles Bricken, Attorney, Tax Division, Department of Justice, Washington, DC, argued, for defendant-appellant. With him on the brief were Loretta C. Argrett, Assistant Attorney General, and David I. Pincus, Attorney.

Before MAYER, RADER, and SCHALL, Circuit Judges.

RADER, Circuit Judge.

The United States appeals the United States Court of Federal Claims' grant of summary judgment in favor of Houston Industries Incorporated (Houston). In its taxpayer refund suit, Houston contended that fuel cost overrecoveries and the interest accrued thereon are not income. On cross motions for summary judgment, the Court of Federal Claims agreed with Houston. See Houston Indus. Inc. v. United States, 32 Fed. Cl. 202 (1994). Because the...

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