USCFC General Jurisdiction-Reported

Contracts; jurisdiction; motion to dismiss; conversion of motion to dismiss under RCFC 12(b); well-pleaded complaint; privity of contract Signed by Judge Miller, C..

Order for final judgment; refund of taxes paid on assessment made by IRS after time for making assessment had expired; refund of enhanced interest paid under former I.R.C. § 6621(c); application of I.R.C. § 6229(f)(1); substitution of representatives for deceased parties; RCFC 25(a)(1) Signed by Judge Lettow.

Contracts; pre-award bid protest; standing; 28 U.S.C. § 1491(b)(1) (2000); subject matter jurisdiction under RCFC 12(b)(1); "interested party"; Anti-Pinkerton Act, 5 U.S.C. § 3108 (2000); 48 C.F.R. § 37.109 2006) Signed by Judge Miller, C..

Motion to Dismiss; RCFC 12(b)(1); RCFC 12(b)(6); Statute of Limitations; Laches; 5 U.S.C. § 5551; 38 U.S.C. § § 7401-7474; Lump-sum Payment; Basic Pay; Premium Pay Signed by Judge Smith.

Tax; tax refund; valuation of restricted stock options; judicial estoppel; judicial admission; liability for penalties Signed by Judge Miller, C..

Taxes; deductions for losses from termination or cancellation of health care coverage contracts; Fresh Start Basis Rule; change in method of accounting Signed by Judge Margolis.

Motion to Dismiss: RCFC 12(b)(1); Statute of Limitations; Laches; Res Judicatars Signed by Judge Smith.

Trial; Excise tax refund suit; Internet service provider - use of primary rate interface (PRI) services lines to connect customers from different local telephone systems to network; Communications excise tax of section 4251 of the Internal Revenue Code of 1986; PRI lines taxable as "local telephone service" within the meaning of section 4251(b) of the Code; PRI lines not exempt from tax as a "private communications service" within the meaning of section 4252(d) of the Code; USA Choice not followed Signed by Judge Allegra.

Partnership Tax; Tax Equity and Fiscal Responsibility Act, 26 U.S.C. § § 6221-6233; Statutory Notice of Deficiency Signed by Judge Bruggink.

Claims of copyright infringement; 28 U.S.C. § 1498(b); related actions pending in different courts; 28 U.S.C. § 1500; different operative facts; consolidation; RCFC 42 Signed by Judge Lettow.

Contracts; Summary Judgment, RCFC 56(c); Breach of Warranty; Incorporation by Reference Signed by Judge Damich.

RCFC 52.1; Motion for Judgment on the Administrative Record; 22 U.S.C. § 4852; 22 § 4864; Total Business Volume; Plain Meaning; Legislative History; Due Deference Signed by Judge Futey.

Motion for Summary Dismissal, RCFC 12(b)(1); Pro Se; Standing; Subject Matter Jurisdiction; Tucker Act, 18 U.S.C. § 1491(a)(1); 18 U.S.C. § 1038 Signed by Judge Braden.

Fifth Amendment; regulatory takings; summary judgment; ripeness; Section 404 of the Clean Water Act, 33 U.S.C. § 1344; final agency decision; validity of government action; contract for deed under Minnesota law; Anti-Assignment Act, 31 U.S.C. § 3727; Dow rule; owners entitled to just compensation; liens as property interests Signed by Judge Wolski.

RCFC 12(b)(1); Income Tax Levy; Civil Service Retirement Annuity; Internal Revenue Service; Office of Personnel Management; Vested Rights Signed by Judge Sweeney.

Contract dispute; termination for convenience; contract interpretation; covenant of good faith and fair dealing; summary judgment Signed by Judge Lettow.

Motion to quash; motion to compel; subpoena; 30(b)(6) deposition; production of documents; RCFC 26; RCFC 45; Fed. R. Evid. 408; Fed. R. Evid. 501; relevance; attorney-client privilege; work product privilege; settlement privilege; undue burden; non-party status; tax partnership; tax shelter; sham transactions; calculation of tax penalty Signed by Judge Damich.

Bid Protest; HUBZone Act, 15 U.S.C. § 657a, 48 C.F.R. § 19.1305; Motion for Partial Reconsideration, RCFC 59 Signed by Judge Braden.

Motion for reconsideration; summary judgment; defective specifications; soil compaction; density testing; reliance; hearsay evidence; drawing inferences Signed by Judge Damich.

Motion for Summary Judgment; Suspension of Performance; Definite or Indefinite Suspension; Termination for the Convenience of the Government; Eichleay Overhead Allocation. Signed by Judge Horn.