MARSH & McLENNAN COMPANIES, INC. v. U.S.

No. 02-5002.

302 F.3d 1369 (2002)

MARSH & McLENNAN COMPANIES, INC. and Subsidiaries, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 6, 2002.


Attorney(s) appearing for the Case

A. Duane Webber, Baker & McKenzie, of Washington, DC, argued for plaintiff-appellant. Of counsel was Neal J. Block, Baker & McKenzie, of Chicago, Illinois.

Paula K. Speck, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Eileen J. O'Connor, Assistant Attorney General; and Richard Farber, Attorney.

Before MAYER, Chief Judge, MICHEL, and DYK, Circuit Judges.


DYK, Circuit Judge.

Marsh & McLennan Companies, Inc. ("Marsh") appeals the decision of the United States Court of Federal Claims granting summary judgment for the United States. The court held that Marsh is not entitled to interest on overpayments of federal income tax for 1985 and 1986 (which were applied to satisfy tax liabilities for 1987 and 1988) for the period after the due date of its 1987 and 1988 tax returns. Marsh & McLennan Cos. v. United States...

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