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E.W. SCRIPPS CO. AND SUBSIDIARIES v. U.S.

No. 03-4438.

420 F.3d 589 (2005)

THE E.W. SCRIPPS COMPANY AND SUBSIDIARIES, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: August 19, 2005.

Attorney(s) appearing for the Case

ARGUED: Steven W. Parks, United States Department of Justice, Washington, D.C., for Appellant. Paul P. Eyre, Baker & Hostetler, Cleveland, Ohio, for Appellee. ON BRIEF: Steven W. Parks, Gilbert S. Rothenberg, United States Department of Justice, Washington, D.C., for Appellant. Paul P. Eyre, Thomas R. Lucchesi, Rebecca Lutzko, Baker & Hostetler, Cleveland, Ohio, James Orenstein, Baker & Hostetler, New York, New York, for Appellee.

Before: MOORE and GIBBONS, Circuit Judges; EDMUNDS, District Judge.

OPINION

MOORE, Circuit Judge.

In the underlying action, Plaintiff-Appellee The E.W. Scripps Company and Subsidiaries ("Scripps") seeks to recover interest payments from Defendant-Appellant United States of America ("the Government") based on Scripps's overpayment of tax. On appeal, the Government has not challenged the district court's determination that Scripps is entitled to statutory interest because the $3.5 million Scripps tendered to the Internal Revenue...

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