U.S. Court of Federal Claims Opinions
Updated: 9 months 2 weeks ago
Filed 07/31/2013
Tax Refund; Net Operating Losses; 26 U.S.C. Section 172; Mitigation Provisions of 26 U.S.C. Sections 1311-1315; Circumstance of Adjustment, 26 U.S.C. Section 1312 Signed by Judge Futey.
Filed 07/30/2013
Full Payment Rule; Informal Claim Doctrine;
IRS Form 1040X (Amended U.S. Individual Income Tax Return);
IRS Form 1099-OID (Original Issue Discount); Motion To Dismiss, RCFC 12(b)(1), (6); Pro Se; Tax Refund;
26 C.F.R. § 301.6402-2(b)(1) (IRS regulation requiring that tax refund claims detail the supporting grounds and facts); 26 C.F.R. § 301.6402-3(a)(2) (IRS regulation requiring that tax refund claims be made on Form 1040X);
26 U.S.C. § 6532(a)(1) (periods of limitation on suits);
26 U.S.C. § 7304 (fraudulent return penalty); 26 U.S.C. § 7422(a) (disallowing suit prior to filing claim for refund). Signed by Judge Braden.
Filed 07/29/2013
Bid Protest; Cross-Motions for Judgment on the Administrative Record; Dispute Regarding Technical Evaluation of Mannequins to Be Used to Train Army Combat Medics Signed by Judge Hewitt.
Filed 07/29/2013
Preaward Bid Protest; Cross-Motions for Judgment on the Administrative Record; RCFC 52.1(c); Indefinite Delivery, Indefinite Quantity Contracts Signed by Judge Sweeney.
Filed 07/29/2013
Plaintiff's Motion for Judgment on the Pleadings, Summary Judgment; Telecommunications Federal Excise Tax; Question Whether Tax Paid in Fact; Presumption that Tax Was Embedded in Purchase Price Paid to Carriers for Services; Rebuttable Presumption; Discovery Signed by Judge Damich.
Filed 07/29/2013
Deposition of Witness Holding High-Level Government Position; Personal Knowledge of Relevant Facts; Improbability of Obtaining Same or Similar Information From Other Persons or Sources; Appropriate Judicial Oversight. Signed by Judge Wheeler.
Filed 07/26/2013
Breach of Contract for Negligent, Bad Faith, or Misleading Estimates; Jury Verdict Method; Demonstrating Injury as Part of Breach Claim Signed by Judge Firestone.
Filed 07/24/2013
Post-Award Bid Protest; Standing; Limitations on Subcontracting Clause, 48 C.F.R. § 52.219-14 (2012). Signed by Judge Bush.
Filed 07/23/2013
Wrongful termination claim by former Lieutenant Commander in the Public Health Service Commissioned Corps; application of Commissioned Corps Personnel Manual 23.7-I1 I1 §§ D, E Signed by Judge Lettow.
Filed 07/23/2013
Original Cost Accounting Standards (“CAS”) segment closing adjustment obligation; CAS 413.50(c)(12); CAS 413.50(c)(5)(i) and (ii) asset allocation; calculation of Teledyne share; “measurable benefit” for future periods under DIRECTV Group, Inc. v. United States, 670 F.3d 1370 (Fed. Cir. 2012) Signed by Judge Firestone.
Filed 07/22/2013
Burden of Proof; Exclusion Rule, 26 U.S.C. § 72; Federal Tax Refund, 26 U.S.C. § 7422(a); Gross Income, 26 U.S.C. § 61(a); Qualified Pension, 26 U.S.C. § 401; Taxability of Employees’ Trust, 26 U.S.C. § 402; Pension Exclusion Ratio; Presumption of Correctness; Pro Se; RCFC 9(m)(1) (Tax Refund Claim); RCFC 26(a)(1)(A)(i) (Required Initial Disclosure); RCFC 56 (Summary Judgment). Signed by Judge Braden.
Filed 07/19/2013
Taxability of Military Disability Retired Pay; Combat-Related Operations; 10 U.S.C. § 1201; 26 U.S.C. § 104(a). Signed by Judge Miller, G..
Filed 07/19/2013
Motion To Dismiss, RCFC 12(b)(1); Pro Se; Tucker Act, 28 U.S.C. § 1491(a)(1), (c) (actions against Tennessee Valley Authority). Signed by Judge Braden.
Filed 07/19/2013
Motion to Dismiss, RCFC 12(b)(1) (subject matter jurisdiction); Tucker Act Jurisdiction, 28 U.S.C. § 1491;
5 U.S.C. § 3341(b)(1) (details within Executive or military departments); RCFC 10(a) (complaint caption). Signed by Judge Braden.
Filed 07/18/2013
National Childhood Vaccine Injury Act of 1986, 42 U.S.C.
§§ 300aa-1 to -34 (2006); Review of Special Master’s
Determination of Reasonable Costs; Expert Costs. Signed by Judge Bush.
Filed 07/17/2013
Overseas Differentials and Allowances Act of 1960, 5 U.S.C. § 5921 et seq.; Living Quarters Allowance; Department of State Standardized Regulations; Civilian Personnel Management Instruction; RCFC 12(b)(1); subject matter jurisdiction. Signed by Judge Damich.
Filed 07/17/2013
False Claims Act, 31 U.S.C. § 3729; Special Plea in Fraud, 28 U.S.C. § 2514; Contract Disputes Act, 41 U.S.C. § 604; Rescission and Disgorgement; Termination; Breach of Contract; Abuse of Discretion; Demurrage. Signed by Judge Horn.
Filed 07/17/2013
Pre-award bid protest; jurisdiction; standing;
brand-name, sole-source procurement;
Competition in Contracting Act, 41 U.S.C.
§ 3301; 10 U.S.C. § 2304(a)(1); factors
governing equitable relief; interests of
national defense and national security; 28
U.S.C. § 1491(b)(3) Signed by Judge Lettow.
Filed 07/16/2013
Indian Tribe Claims for Tribal Trust Fund Mismanagement; Rule 12(b)(1) and (b)(6) Motion to Dismiss; Fiduciary Duties to Indian Tribes; 28 U.S.C. § 2501; Statute of Limitations; Effect of Appropriations Act Riders. Signed by Judge Wheeler.
Filed 07/16/2013
Indian Tribe Claims for Tribal Trust Fund Mismanagement; Rule 12(b)(1) and (b)(6) Motion to Dismiss; Fiduciary Duties to Indian Tribes; 28 U.S.C. § 2501; Statute of Limitations; Effect of Appropriations Act Riders. Signed by Judge Wheeler.
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