United States Court of Claims May 14, 1982, No. 409-81T (Oglebay Norton Co. v. United States)

PER CURIAM:

This federal income tax refund suit, before us on cross-motions for summary judgment, presents a complicated question involving the determination of the plaintiffs investment tax credit. As the defendant concedes, the identical issue was resolved in favor of the plaintiff for earlier years, Oglebay Norton Co. v. United States, 221 Ct. Cl. 749, 610 F.