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SINCLAIR OIL CORP. v. ABRAHAM

No. 01-1186.

291 F.3d 822 (2002)

SINCLAIR OIL CORPORATION and Little America Refining Company, Plaintiffs-Appellees, v. Spencer ABRAHAM, secretary of Energy, George B. Breznay, Director, Office of Hearings and Appeals, and Department of Energy, Defendants-Appellants.

United States Court of Appeals, Federal Circuit.

Rehearing and Rehearing Denied July 31, 2002.

Attorney(s) appearing for the Case

Melvin Goldstein, Goldstein & Associates, P.C., of Washington, DC, argued for plaintiffs-appellees. With him on the brief was William L. Miller.

Don W. Crockett, Office of General Counsel, Department of Energy, of Washington, DC, argued for defendants-appellants.

Before NEWMAN, RADER, and SCHALL Circuit Judges.

Rehearing and Rehearing En Banc Denied July 31, 2002.

Opinion for the court filed by Circuit Judge RADER. Dissenting opinion filed by Circuit Judge PAULINE NEWMAN.

RADER, Circuit Judge.

Sinclair Oil Corporation and its predecessor-in-interest Little America Refining Company (collectively Sinclair) filed a refund application with the Office of Hearings and Appeals of the Department of Energy (DOE) under the Atlantic Richfield Company (ARCO) refund distribution...

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