USCFC General Jurisdiction-Reported

Trial on stipulated facts; damages for breach of contract; interpretation of contracts for Housing Assistance Payments; HUD Section 8 housing program. Signed by Judge Lettow.

Closing Agreement; Contract Interpretation; Extrinsic Evidence; 26 U.S.C. § § 832, 846; Losses Incurred Deduction; Unpaid Losses or Loss Reserve. Signed by Judge Horn.

Post-Trial Proceedings; Whether a Claim Was Tried By Consent; Whether a Claim That the Government Breached Its Duty to Cooperate (Cooperation Claim) Is Within the Jurisdiction of the of the Court Where Not Specifically Submitted to the Contracting Officer; Whether Different Operative Facts and/or Different Legal Theories Underlie a Cooperation Claim and a Differing Site Condition Claim. Signed by Judge Hewitt.

Summary Judgment; Waiver of Sovereign Immunity; Tucker Act; Digital Millennium Copyright Act Signed by Judge Block.

Motion to Intervene; RCFC 2(a)(2); RCFC2(b)(2);31U.S.C. § 3551(2)(A)(2002) Signed by Judge Smith.

Contracts; settlement agreement; breach; jurisdiction over an action brought to enforce settlement agreement entered under Title VII of the Civil Rights Act of 1964, 42 U.S.C. § § 2000e-2000e-17 (2000); 28 U.S.C. § 1631 (2000). Signed by Judge Miller, C..

Federal Employment Taxes:
Separation payments made pursuant to a provision allowing an employee to separate, to transfer, or to remain on furlough do not constitute supplemental unemployment compensation benefits under I.R.C. § 3402(o) and are therefore subject to federal employment taxes. Corporate records showing the furlough status of certain employees constitute sufficient proof to demonstrate that the listed employees were in layoff status at the time they elected to separate Signed by Judge Wiese.

Intervention of Right, RCFC 24(a)(2); Permissive Intervention, RCFC 24(b)(2);
United States Patent No. 6,467,914 Signed by Judge Braden.

Tax refund claim; statute of limitations; equitable tolling Signed by Judge Merow.

Federal Tax Refund Suit, 28 U.S.C. § 1346(a)(1); Jurisdiction; Loss Disallowance Rule, Treasury Regulation § 1.1502-20; Motion to Dismiss, RCFC 12(b)(1); Net Capital Loss Carryback/Carryover, 26 U.S.C. § 1212(a)(1); Statute of Limitations, 28 U.S.C. § 2501; Timely Refund Claim, 26 U.S.C. § 7422(a); 26 U.S.C. § 6511(a), (c), (d)(2)(A) Signed by Judge Braden.

Motion for Class Certification; Mutual Mistake, RESTATEMENT (SECOND) OF CONTRACTS § 152 (1981); 38 U.S.C. § § 7453(a), (e), (h); FED. R. CIV. P. 23(a), (b); RCFC 20(a); RCFC 23(a), (b), (c) Signed by Judge Braden.

Miller Act performance and payment bonds, surety, Tucker Act, privity of contract, subject matter jurisdiction, Government as intended third-party beneficiary, equitable subrogation, subcontractors, takeover agreement, tender agreement, completion contract, surety's performance as avoidable preferential transfer under state law, incorporation of state insurance law into federal government contract, government counterclaim, contracting officer's final
decision, setoff Signed by Judge Miller, G..

Application by Pro Se Plaintiff to Proceed in Forma Pauperis; 28 U.S.C. § 1915 (2000); Whether 28 U.S.C. § 1915 Permits Individuals Who Are Not Incarcerated to Proceed In Forma Pauperis; Court of Federal Claims Technical and Procedural Improvements Act of 1992, Pub. L. No. 102-572, §
909, 106 Stat. 4506, 4519; 28 U.S.C. § 2503(d) Signed by Judge Hewitt.

Agricultural Quarantine Inspection User Fee Regulations, 7 C.F.R. § 354.3(f); Food and Drug, Collection of Fees for
Inspection Services Statute, 21 U.S.C. § 136a;
Immigration User Fee Statute, 8 U.S.C. § 1356;
Interlocutory Appeal, 28 U.S.C. § 1292(d)(2) Signed by Judge Braden.

Motion to dismiss under RCFC 12(b)(6); Notice pleading under RCFC 8; Breach of contract; Defective Specifications; Differing Site Conditions; Constructive Change; Economic Waste Doctrine; Attorneys' Fees under the EAJA Signed by Judge Damich.

Bid Protest; Motion to Dismiss for Mootness; Whether Issues Concerning an Equal Access to Justice Act (EAJA) Application Are Ripe for Judicial Decision Before the EAJA Application Has Been Filed; Whether the Court Must Direct a Party to File an EAJA Application Signed by Judge Hewitt.

Motion for Reconsideration of Order on Motion to Compel Documents Withheld Under the Deliberative Process Privilege; RCFC 59; RCFC 37(a)(2); Scope of Privilege; Procedural Requirements for Invocation of the Privilege; Failure to Meet Procedural Requirements for Invocation of Privilege; Cure of Failure by Provision to Court of Deliberative Process Documents and Affidavits for In Camera Review; Balance of Asserted Harm from Disclosure Against Need for Discovery Signed by Judge Hewitt.

Alleged breach of contract; charges for hydroelectric power from The Dalles Dam; motion to dismiss; statute
of limitations; 28 U.S.C. § 2501; continuing claim doctrine Signed by Judge Lettow.

Military Pay Act, Department of Defense Financial Management Regulations, 10 U.S.C. § 875(a), back pay for forfeiture of pay and allowances pursuant to a disapproved sentence, expiration of term of service during confinement later set aside, Chapter 10 administrative discharge in lieu of trial by court-martial, sentence of no punishment Signed by Judge Baskir.

TEFRA partnership proceeding; Crossmotions for (partial) summary judgment; Interaction of sections 6229(a) and 6501 of the Internal Revenue Code; AD Global holding adopted; Plain meaning rule -section 6229(a) is an alternative minimum period of limitations; Crnkovich, Rhone-Poulenc and Andantech examined; Reliance on headings prohibited - section 7806(b) of the Code; Analogous provisions examined; "Subsequent" legislative history; Interaction problems rejected; Canons of construction; Relationship of sections 6229(d) and 6501;
Section 6229(c)(2) and 6501(e)(1)(A); Colony, Inc.; Evidentiary hearing Signed by Judge Allegra.