United States Court of Federal Claims September 30, 2004, Nos. 02-1916-T to 02-1925-T (Cencast Services, L.P. v. United States)

OPINION AND ORDER

GEORGE W. MILLER, Judge.

These consolidated tax refund cases1 are before the Court on plaintiffs’ Motion for Summary Judgment and defendant’s Motion for Partial Summary Judgment. For the following reasons, plaintiffs’ motion for summary judgment is DENIED, and defendant’s motion for partial summary judgment is GRANTED.