USCFC General Jurisdiction-Reported

U.S. Court of Federal Claims Opinions
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07-829C • MATHEW LEVY, v. UNITED STATES

Filed 08/08/2008
Military Pay; Jurisdiction; Statute of Limitations; Equitable Tolling Signed by Judge Horn.

07-209T • IMPRIMIS INVESTORS LLC, WEXFORD SPECIAL SITUATIONS 1997 INSTITUTIONAL, L.P., TAX MATTERS PARTNER, v. UNITED STATES,

Filed 08/07/2008
Federal Tax Dispute; Definition of "Ordinary Income"; Short Term Capital Gains; I.R.S. Inconsistent Positions; Tax Equity and Fiscal Responsibility Act (TEFRA); Partner's Distributive Share; 26 U.S.C. § § 1, 64, 702, 703, 1222,6226; Settlement Agreement Signed by Judge Horn.

01-680C • JGB ENTERPRISES, INC., v. THE UNITED STATES,

Filed 08/07/2008
Motion for attorneys' fees and expenses under the Equal Access to Justice Act, 28 U.S.C. § 2412(d); Government's position lacked substantial justification; effect of claim on which plaintiff did not prevail; alleged duplication of effort by attorneys; cost-of-living adjustment to cap on hourly rates; fees attributable to work of paralegals and other nonlawyers Signed by Judge Miller, G..

08-3C • KENNEY ORTHOPEDIC, LLC, v. THE UNITED STATES,

Filed 08/07/2008
Certification, 41 U.S.C. § 605(c)(1);Claim, 48 C.F.R. § 2.101;Contract Disputes Act of 1978, 41 U.S.C. § § 601, et seq.;Federal Torts Claims Act,28 U.S.C. § 1346(b)1);Jurisdiction; Motion To Dismiss, RCFC 12(b)(1);Tucker Act, 28 U.S.C. § 1491 Signed by Judge Braden.

08-385C • JOHN BRAMLETT WADE, III, v. THE UNITED STATES,

Filed 08/06/2008
Subject Matter Jurisdiction; Pro se Plaintiff; Maritime Jurisdiction; Rule 12(b)(1);Tort Claims; Due Process Claims;Equal Protection Claims Signed by Judge Smith.

07-392C • PETER MATHIS, JR., v. THE UNITED STATES,

Filed 08/06/2008
Motion to Dismiss; RCFC 12(b);Pro se Plaintiff; Tort Claims;Statute of Limitations;Injunctive Relief; Constitutional Claims Signed by Judge Smith.

08-299C • KEITH RUSSELL JUDD, v. THE UNITED STATES,

Filed 08/06/2008
Motion to Dismiss; RCFC 12(b); Subject Matter Jurisdiction; Pro se Plaintiff; Pretrial Diversion Agreement Signed by Judge Smith.

08-15C • BURCHICK CONSTRUCTION COMPANY, INC. v. UNITED STATES,

Filed 08/06/2008
Summary Judgment; Contract Interpretation Signed by Judge Horn.

07-858C • THE CNA CORPORATION, v. UNITED STATES,

Filed 08/06/2008
Bid Protest; Motion to Strike; Bid Preparation and Proposal Costs;Finality; RCFC 59 and 60 Signed by Judge Horn.

99-500V • JAY NUSSMAN, v. SECRETARY OF HEALTH AND AN SERVICES,

Filed 08/06/2008
Vaccine Act; Motion for Review; Hepatitis B Vaccine; Seizure Disorder; Causation; Althen; Pafford; Challenge-Rechallenge;Temporal Relationship; Vaccine Rule 8(f); Waiver; Capizzano; Sequelae Signed by Judge Sweeney.

04-1726T • EUGENE A. FISHER, Trustee, SEYMOUR P. NAGAN IRREVOCABLE TRUST, v. THE UNITED STATES,

Filed 08/06/2008
Trial; Mutual insurance company - participating policyholders;Demutualization;Gain on sale of stock received in exchange for ownership rights;Basis allocation rule - Treas. Reg. § 1.61-6; "Open transaction" doctrine - Burnet v.Logan; Limited exception to Treas. Reg. § 1.61-6 where impossible or impractical to value property; Pierce, Inaja Land and Warren construed; Mutual ownership rights found not to be susceptible of valuation; Expert reports on valuation; "Open transaction" exception to Treas. Reg. § 1.61-6 applicable; Refund entitled Signed by Judge Allegra.

08-261C • WATTS-HEALY TIBBITTS A JV, v. THE UNITED STATES, and IBC/TOA CORPORATION, Defendant-Intervenor

Filed 08/05/2008
Modified Order of Injunction, Motion to Stay Signed by Judge Smith.

07-374C • AMERICAN CONTRACTORS INDEMNITY COMPANY, v. THE UNITED STATES,

Filed 08/04/2008
RCFC 59; Motion for Reconsideration; Surety Bond; 13 C.F.R. § 115.19 (2002); Plaintiff, RCFC 9(c) Signed by Judge Sweeney.

04-1435C • TERRY EASTER, ET AL., v. THE UNITED STATES,

Filed 08/01/2008
Motion for Judgment on the Pleadings Pursuant to RCFC 12(c); Facts Indistinguishable from Facts in Adams II; No Change In Applicable Substantive Law Since AdamsII;Judgment as a Matter of Law Appropriate Signed by Judge Hewitt.

08-352C • TIP TOP CONSTRUCTION, INC., v. THE UNITED STATES,

Filed 08/01/2008
Post-Award Bid Protest;FAR 28.203, 48 C.F.R. § 28.203(2007); Bid Bond; Individual Surety; Rejection of Contractor Because Found Non-Responsible;Contracting Officer's Decision was not Arbitrary, or Capricious;No Injunctive Relief Signed by Judge Bush.

02-60T • RONALD C. & MARY G. PRATI, v. THE UNITED STATES OF AMERICA,

Filed 07/31/2008
RONALD C. & MARY G. PRATI, v. THE UNITED STATES OF AMERICA, Signed by Judge Block.

05-748T & 07-520T • STOBIE CREEK INVESTMENTS, LLC, JFW ENTERPRISES, INC., Tax Matters and Notice Partner, v. THE UNITED STATES,

Filed 07/31/2008
Tax; tax refund; partnership-level proceedings for readjustment of partnership items; Tax Equity and Fiscal Responsibility Act of 1982("TEFRA"), 26 U.S.C.("I.R.C.") § § 6221-6234 (2000); RCFC App. F; validity of retroactive application of Treasury regulation; Coltec Indus., Inc. v. United States, 454 F.3d 1340(Fed. Cir. 2006), cert. denied, 127 S. Ct. 1261 (2007); economic substance doctrine; step transaction doctrine; tax shelter; accuracy-related penalties,I.R.C. § 6662; reasonable cause and good faith, I.R.C. § 6664 Signed by Judge Miller, C..

08-470C • ALABAMA AIRCRAFT INDUSTRIES, INC. - BIRMINGHAM, v. UNITED STATES, and THE BOEING COMPANY, Intervening Defendant

Filed 07/31/2008
Post-award bid protest; motions to supplement the administrative record and for discovery Signed by Judge Lettow.

07-272C • MARK G. ABBEY, ET AL., v. THE UNITED STATES,

Filed 07/31/2008
Motion for Partial Summary Judgment; RCFC 56; Motion to Dismiss; RCFC 12(b)(6); FLSA;29 U.S.C. § § 201-219; Federal Aviation Administration; Air Traffic Control Specialists;Traffic Management Coordinators; Staff Specialists Signed by Judge Hewitt.

06-803C • WONDERLYN LORRAINE BELL PINCKNEY, v. THE UNITED STATES,

Filed 07/29/2008
Motion for Reconsideration Pursuant to RCFC 54(b) and 59(a) Denied; No Change in Controlling Law, No Availability of Previously Unavailable Evidence, and No Manifest Error of Law or Mistake of Fact in Court's Opinion of March 28, 2008 Signed by Judge Hewitt.

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