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GENERAL ELEC. CO. AND SUBSIDIARIES v. U.S.

No. 03-5153.

384 F.3d 1307 (2004)

GENERAL ELECTRIC COMPANY AND SUBSIDIARIES, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

DECIDED: September 27, 2004.

Attorney(s) appearing for the Case

Robert L. Moore, II, Miller & Chevalier, Chartered, of Washington, DC, argued for plaintiff-appellant. With him on the brief were Thomas D. Johnston and Alan I. Horowitz. Of counsel on the brief were Patricia M. Lacey and Laurence A. Hoch, General Electric Co. and Subsidiaries, of Albany, New York.

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

Jerome B. Libin, Sutherland Asbill & Brennan LLP, of Washington, DC, for amici curiae. With him on the brief were Steuart H. Thomsen, Mary E. Monahan, and James V. Heffernan.

Before RADER, BRYSON, and GAJARSA, Circuit Judges.

BRYSON, Circuit Judge.

This federal income tax case concerns the amount of interest the government owes the taxpayer, General Electric Company and Subsidiaries ("GE"), based on GE's overpayment of its taxes for 1978. A statute enacted in 1994 provided that as of January 1, 1995, the rate of interest paid on corporate tax overpayments in excess of $10,000 would be reduced from its previous level. GE argues that the lower rate does not apply in this case because by...

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