United States Court of Federal Claims June 30, 2000, No. 97-624 T (American Express Co. v. United States)

OPINION

HEWITT, Judge.

Plaintiff, American Express Company (Amex), on its own behalf and as the common parent of an affiliated group of corporations that files consolidated federal income tax returns, seeks a refund of federal income tax payments, together with interest due, for the tax year ending December 31, 1987 (year in issue).