United States Court of Federal Claims November 27, 2002, No. 96-405T (Anderson Columbia Co. v. United States)

OPINION

MEROW, Judge.

This tax case concerns plaintiffs claim for a refund of interest paid. This matter is before the Court on cross-motions for summary judgment. As a result of plaintiffs change in its method of accounting, plaintiff was required to adjust its taxable income upward on a past return and interest was assessed on the difference in tax owed.