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BLACK & DECKER CORP. v. U.S.

No. Civ. WDQ-02-2070.

340 F.Supp.2d 621 (2004)

BLACK & DECKER CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Maryland.

October 22, 2004.

Attorney(s) appearing for the Case

Herbert Odell, Philip Karter, Laura Gould Ferguson, Miller & Chevalier Chartered, Bala Cynwyd, PA, Harry Pogash, The Black & Decker Corporation, Towson, MD, John E. McCann, Jr., Miles and Stockbridge PC, Baltimore, MD, for Plaintiff.

Angelo A. Frattarelli, David Martin, Katinsky and Lindsey Cooper, United States Department of Justice, Tax Division, Washington, DC, for Defendant.

REVISED MEMORANDUM OPINION AND ORDER

QUARLES, District Judge.

Black & Decker Corporation ("B & D") has sued the United States of America for a refund of over $57 million dollars in federal taxes, plus interest, which it contends were erroneously assessed and collected for tax years 1995 through 2000. Pending is B & D's motion for summary judgment on the complaint and the counterclaim. No hearing is necessary. Local Rule 105.6 (D.Md.). For the...

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