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ENERGY EAST CORPORATION v. U.S.

No. 07-812T.

ENERGY EAST CORPORATION, Plaintiff, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

March 11, 2010.

Attorney(s) appearing for the Case

Joseph M. Persinger, Milbank, Tweed, et al., New York, NY, for Plaintiff.

Allison B. Ickovic, U.S. Department of Justice, Tax Division, Washington, D.C., for Defendant.

OPINION AND ORDER

MARY ELLEN COSTER WILLIAMS, District Judge.

In this action, Plaintiff seeks to recoup interest in the amount of $2,715,006.92, which it claims in connection with certain overpayments and underpayments of taxes. Plaintiff claims that it is entitled to an interest rate of zero under a statutory provision that allows "netting" of interest where there are equivalent underpayments and overpayments by the same taxpayer. This matter comes before...

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