Parties Share Burden of Proof in Counterclaims for Tax Payments; CBCA 5506, JBG/Federal Center L.L.C. v. General Services Administration and Department of Transportation

The appellant’s request for a ruling on which party bears the burden of proof in its appeal of the government’s claim for repayments of tax amounts paid in error is granted in part, where the government bears the burden to prove the amounts to be repaid and the appellant bears the burden to prove the amounts improperly withheld from property tax reimbursements.