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WESTERN CO. OF NORTH AMERICA v. U.S.

No. 02-5128.

323 F.3d 1024 (2003)

The WESTERN COMPANY OF NORTH AMERICA, Plaintiff-Appellant. v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

March 24, 2003.

Attorney(s) appearing for the Case

Daniel L. Penner, of Ft. Worth, Texas, argued for plaintiff-appellant.

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

Before MICHEL, RADER, and PROST, Circuit Judges.

RADER, Circuit Judge.

The United States Court of Federal Claims held that the "one-claim rule" in 26 U.S.C. §§ 6427 and 34 barred Western Company of North America's (Western) first claim for tax credits. The trial court also dismissed Western's second claim for refund of a wrongfully imposed tax penalty because Western failed to file a formal administrative claim. Western Co. of N. Am. v. United States,...

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