USCFC General Jurisdiction-Reported

Fifth Amendment Taking; Rails-to-Trails; Valuation. Signed by Judge Horn.

Military Pay; Motion for Judgment on the Administrative Record; Arbitrary and Capricious, Abuse of Discretion; Review; 10 U.S.C. § 1214; 37 U.S.C. § 204; 38 C.F.R. § 4.129; 38 C.F.R. § 4.130.6-8-5 Signed by Judge Horn.

AMCOR-related tax refund case; statute of limitations provisions found at I.R.C. §§ 6501 and 6229; penalty interest under former I.R.C. § 6621(c); jurisdiction to determine jurisdiction; claimed refunds attributable to partnership items barred in partner-level suits by I.R.C. § 7422(h); Keener v. United States, 551 F.3d 1358 (Fed. Cir. 2009); Prati v. United States, 603 F.3d 1301 (Fed. Cir. 2010) Signed by Judge Lettow.

Claims Under Lease for Damage to Property; Counterclaims for Fraud Signed by Judge Hewitt.

Pre-award bid protest; Army Corps of Engineers; corrective action following GAO recommendation; subject matter jurisdiction; standing of awardee; mootness; organizational conflict of interest; no injury when exonerated; ripeness; objection to solicitation; deference to GAO decisions; de novo review for questions of law; solicitation interpretation; build-to-budget; failure to consider important aspect; price a required factor, 10 U.S.C. § 2305; evaluation that departs from solicitation’s terms; rational basis for GAO decision; injunctive relief denied. Signed by Judge Wolski.

Counterclaim; Contract Disputes Act, 41 U.S.C. §§ 601-13 (2006); Equitable Subrogation; Jurisdiction; Motion to Dismiss, RCFC 12(b)(1); RCFC 12(f) (Motion to Strike); RCFC 12(h)(3) (dismissal required for lack of subject-matter jurisdiction); RCFC 41(a)(1) (dismissal without a court order); Motion for Summary Judgment, RCFC 56. Signed by Judge Braden.

Tax; RCFC 12(b)(1) motion to dismiss for lack of jurisdiction; claim for rebate of penalty; whether full payment rule applicable to claim challenging only penalty; jurisdictional requirement to file claim for refund prior to suit, 26 U.S.C. § 7422(a) (2006). Signed by Judge Miller, C..

OPINION AND ORDER Signed by Judge Damich.

Living Quarters Allowance; 5 U.S.C. § 5923; Department of State Standardized Regulations; Trifunovich v. United States; money-mandating statute Signed by Judge Bruggink.

Pro Se; Motion to Dismiss, RCFC 12(b)(1); Privacy Act; Res judicata; Takings; Illegal exactions; 31 U.S.C. § 3720A (2006)(authorizing tax refund offsets against taxpayers who owe debts to federal agencies); 31 U.S.C. § 3720D (2006)(authorizing wage garnishments against persons who owe debts to federal agencies); Continuing claims doctrine. Signed by Judge Braden.

Dispute over terms and conditions of consolidated educational loans; money- mandating sources of law; tort claims; claim for discharge of debt not a request for money damages; transfer not in interest of justice Signed by Judge Lettow.

Pro Se; RCFC 12(h)(3); No Jurisdiction Over Tort Claims; 28 U.S.C. § 1631 Signed by Judge Hewitt.

HUD housing contract; Counterclaim; Motion for summary judgment under RCFC 56; Damages; Sole shareholders liable for damages owed by corporation under default judgment; Res judicata; Failure to create genuine issues of material fact; Damages established as to counterclaims. Signed by Judge Allegra.

Pro Se; RCFC 12(h)(3); No Jurisdiction Over Bivens Action; Doctrine of Respondeat Superior Not Money-Mandating Signed by Judge Hewitt.

Income Tax Refund; Calculation of Gain Upon Sale of Property; Reduction of Basis Due to Depreciation Allocable to Exempt Foreign Trade Income; 26 U.S.C. §§ 161, 167, 261, 265, 921-927, 1001, 1011, 1012, and 1016(a)(2); Foreign Sale Corporation Regime; P.L. 106-516, 114 Stat. 2423. Signed by Judge Williams.

Bid protest; Tucker Act; 28 U.S.C. § 1491; procurement; cooperative agreement; Federal Grant and Cooperative Agreement Act; motion to dismiss; RCFC 12(b)(1); in connection with a procurement or proposed procurement Signed by Judge Damich.

Fifth Amendment Takings Claim; Motion to Strike Portions of Summary Judgment Motion; Real Party in Interest under RCFC 17(a); Waiver of “Real Party in Interest” Issue; Assignment of Claims Act, 31 U.S.C. § 3727 (2006); Plaintiffs’ Burden to Establish "Legally Cognizable Property Interest" Signed by Judge Firestone.

Pro se Plaintiff; Fifth Amendment Takings Claim; Rule 12(b)(6) Motion to Dismiss; No Legally Cognizable Property Interest; Failure to State a Claim Upon Which Relief Can Be Granted. Signed by Judge Wheeler.

Complaint Deposited in Night Box Was Filed on Date Deposited Signed by Judge Hewitt.

Delivery Order Protest, 10 U.S.C. § 2304c(e); Cross-Motions for Judgment on the Administrative Record; Scope of the Underlying Contracts; Language in Contracts Is Unambiguous; Resort to Extrinsic Evidence Is Unnecessary Signed by Judge Sweeney.