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PFIZER INC. v. U.S.

No. 17-2307-cv. August Term, 2017

939 F.3d 173 (2019)

PFIZER INC. & Subsidiaries, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: September 16, 2019.

Attorney(s) appearing for the Case

Robert S. Walton , ( Russell R. Young , Susan E. Ryba , on the brief), Baker & McKenzie LLP, Chicago, IL, for Plaintiff-Appellant.

Christine S. Poscablo , Assistant United States Attorney ( Christopher Connolly , Assistant United States Attorney, on the brief), for Geoffrey S. Berman, United States Attorney for the Southern District of New York, New York, NY, for Defendant-Appellants.

T. Keith Fogg , Harvard Federal Tax Clinic, Jamaica Plain, MA; Carlton M. Smith , New York, NY, for Amicus Curiae Harvard Federal Tax Clinic.

Before: Walker, Hall, and Lohier, Circuit Judges.

Pfizer Inc. and Subsidiaries ("Pfizer") appeals from a judgment of the United States District Court for the Southern District of New York (Schofield, J.) dismissing its claim against the United States for overpayment interest on its delayed tax refund. Because jurisdiction over Pfizer's claim for overpayment...

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