USCFC General Jurisdiction-Reported

Partnership Tax; Tax Equity and Fiscal Responsibility Act, 26 U.S.C. §§ 6221 et. seq.; Final Partnership Administrative Adjustment; Statute of Limitations. Signed by Judge Bruggink.

Vaccine case; Petition for review; Hepatitis-B vaccination; Standard of review; Hypothyroidism; Finding that hypothyroidism predated vaccination was arbitrary and capricious; Misapplication of “contemporaneous record” rule; Failure to explain or otherwise account for contradiction in medical record as to critical fact; Systemic Lupus Erythematosus; Failure to show proximate temporal relationship between the vaccination and the onset of illness; Remand. Signed by Judge Allegra.

Motion to dismiss; RCFC 12(b)(1); Tucker Act; I.R.C. § 7422; I.R.C. § 7433; I.R.C. § 6512; I.R.C. § 6015; pro se; tax refund claim; full payment rule Signed by Judge Damich.

Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”); RCFC 12(b)(1) dismissal for lack of jurisdiction; 26 U.S.C. § 7422(h); refund action for a refund “attributable to partnership items”; 26 U.S.C. § 6621(c); penalty interest for tax motivated transactions. Signed by Judge Firestone.

Motion for Summary Judgment; Issues of Government Contract Formation; Interpretation of FAR 13.004(a); Use of Prior Course of Dealing Evidence. Signed by Judge Wheeler.

Review of Special Master’s Vaccine Act Decision; Alleged Seizure Disorder Caused by Hepatitis B Vaccine; Petitioners’ Failure to Establish Evidence of Inflammation; Court’s Deference to Special Master’s Reasonable Review of Evidence. Signed by Judge Wheeler.

Military Retirement Pay; Statute of Limitations, 28 U.S.C. § 2501 (2006); Judgment on the Administrative Record. Signed by Judge Bush.

Motion for judgment on the pleadings pursuant to RCFC 12(c); estate tax return required within nine months of death pursuant to I.R.C. § 6075(a); late-filing penalty pursuant to I.R.C. § 6651(a); late-filing penalty excused if late filing is based on reasonable cause and not due to willful neglect; marital deduction pursuant to I.R.C. § 2056(a); U.S. citizen status of spouse before return filed pursuant to I.R.C. § 2056(d); late filing of return to allow spouse to become U.S. citizen and for estate to claim marital deduction pursuant to Treasury regulation § 20.2056A-1(b); reasonable cause based on reliance on expert advice; full disclosure to expert, reliance in good faith on advice, and no knowledge that return was due. Signed by Judge Miller, G..

Motion to exclude supplemental expert report; RCFC 26 – expert disclosures; RCFC 26(e)(1)(A) – definition of what is a “supplement” to an expert report; Report that provided substantive calculations that were purposely excluded from earlier report was not a supplement; RCFC 37 – exclusion of expert report for failure to comply with discovery order; Exclusion under rule was warranted. Signed by Judge Allegra.

Military pay; motion for judgment on the administrative record; review of military correction board action; disability pay; Army Reg. 635-200 ¶ 14-17.g.(1) (June 6, 2005); post-traumatic stress disorder; harmless error; presumption of regularity; RCFC 52.1, remand. Signed by Judge Miller, C..

Vaccine Act; Interim Fees; Reasonable Basis; Avera; Shaw Signed by Judge Bruggink.

Spent Nuclear Fuel; Motion to Reconsider Order to Strike Unavoidable Delays Defense; Unavoidable Delays Clause; Standard Contract; Northern States I; Writ of Mandamus; D.C. Circuit; Nebraska Public Power District; Southern Nuclear Operating Co.; Liability for Breach Compared to Liability for Damages; Certification for Interlocutory Appeal Signed by Judge Damich.

**Redocketed for Posting to the Court's Website** PUBLISHED OPINION with clarification order dated October 31, 2011 attached.. Signed by Sr. Judge Loren A. Smith.(da) Service on parties made.

Keywords: re: Winstar Corp. v. United States, 518 U.S.839 (1996), FIRREA, Damages Opinion, Expectancy Damages

Vaccine Act; Opinion and Order on Motion for Review of Award of Attorney’s Fees and Costs in Addition to Interim Award of Fees and Costs; Motion for Review Denied; Special Master’s Award Affirmed Signed by Judge Miller, G..

Patent case with attendant breach-of-contract and unfair-competition claims; jurisdiction over the contract claims; exceptions to the Anti-Assignment Act; lack of subject matter jurisdiction over claim under the Lanham Act; discretion not to exercise pendent jurisdiction over unfair-competition claim based upon Florida law Signed by Judge Lettow.

Takings; breach of contract; partial breach of contract; 28 U.S.C. § 1500 (2006); United States v. Tohono O’Odham Nation, 131 S. Ct. 1723 (2011); RCFC 15(d), supplemental complaint; substantial overlap in operative facts; RCFC 41(a)(2), voluntary dismissal. Signed by Judge Miller, C..

Motion for Partial Summary Judgment; RCFC 56; Fifth Amendment Taking; Rails-to-Trails Act; Florida Law; Fee Simple; Right-of-Way; Abandonment; Measurement of Just Compensation. Signed by Judge Williams.

Shell Oil Co. v. United States, 93 Fed Cl. 441 (Fed. Cl. 2010);“Avgas;” “History of the Petroleum Administration for War;” “Charges;” First War Powers Act of 1941; Executive Orders 9001, 9024; anti-Deficiency Act, Pub. L. No. 59-28, 34 Stat. 27, 49 (1906); Defense Supply Corporation Signed by Judge Smith.

Bid Protest; Motion to Supplement the Administrative Record Denied Signed by Judge Hewitt.

Claim for Tax Refund; Internal Revenue Code, 26 U.S.C. § 6621(d); Interest Netting on Underpayments and Overpayments; Consolidated Group Income Tax Returns; Statutory Construction; Plain Meaning of “Same Taxpayer;” Taxpayer/Employee Identification Number; Legislative Intent Signed by Judge Baskir.