United States Court of Federal Claims May 30, 2017, 14-458T (Ford Motor Company v. United States)

In the United States Court of Federal Claims

No. 14-458T

(Filed: May 30, 2017)

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)

FORD MOTOR COMPANY, ) Corporate tax case; interest netting claim;

) I.R.C. § 6621(d); jurisdiction over a claim

Plaintiff, ) for interest on an overpayment under

) I.R.C. § 6611; “same taxpayer” within the

v. ) meaning of I.R.C. § 6621(d)

)

UNITED STATES, )

)

Defendant.