United States Court of Claims June 17, 1981, No. 342-79T (Panhandle Eastern Pipe Line Co. v. United States)

BENNETT, Judge,

delivered the opinion of the court:

This tax refund suit is before the court on the parties’ cross-motions for partial summary judgment. The present motions deal with only one of the three major claims in the petition, and involve a refund claim for the single calendar year ending December 31, 1970.