Free Stipulation - District Court of Federal Claims - federal

Case 1:95-cv-00758-NBF

Document 311-2

Filed 10/06/2006

Page 1 of 3

EXHIBIT A

Case 1:95-cv-00758-NBF

Document 311-2

Filed 10/06/2006

Page 2 of 3

IN THE UNITED STATES COURT OF FEDERAL CLAIMS ____________ No. 95-758 T (Judge Firestone) NATIONAL WESTMINSTER BANK, PLC, Plaintiff v. THE UNITED STATES, Defendant ____________ (PROPOSED) FINAL JUDGMENT ____________

This Court granted partial summary judgments in favor of plaintiff in opinions and orders dated July 27, 1999, November 14, 2003, and December 16, 2005. The parties having now agreed to an adjustment to plaintiff s income to resolve the issue on which this Court did not grant summary judgment (i.e., the interest income of plaintiff s U.S. branches from certain clearing accounts), and the parties having submitted to the Court an agreed computation of plaintiff s overpayments of taxes and interest based on the Court s summary judgment rulings, this Court now enters final judgment.1

1 The parties agreement on the computation of tax and overpayments is without prejudice to defendant s right to appeal this Court s rulings or to the parties rights to propose different computations to reflect the resolution of the Court s rulings on appeal.

Case 1:95-cv-00758-NBF

Document 311-2

Filed 10/06/2006

Page 3 of 3

The Court hereby determines that plaintiff has overpaid tax and deficiency interest in the following amounts. Accordingly, subject to 26 U.S.C. § 6402, the amounts to be refunded to plaintiff with interest as provided by law are as follows: Total Overpayment $40,490,744 19,778,369 17,325,050 24,522,420 14,130,453 18,407,436 31,592,780 ___________ $166,247,252

Year 1981 1982 1983 1984 1985 1986 1987

Tax $12,071,455 6,906,957 6,036,107 9,787,753 6,466,530 8,474,752 15,979,499

Interest $28,419,289 12,871,412 11,288,943 14,734,667 7,663,923 9,932,684 15,613,281 Total

IT IS SO ORDERED

____________________________ Nancy B. Firestone Judge Dated: ______________________