Legal Opinion
Bush v. United States
United States Court of Federal Claims
Decided November 14, 2011No. 10-661TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
FIRESTONE, Judge.
The court has pending before it the United States’ motion to dismiss, under Rule 12(b)(1) *792of the Rules of the United States Court of Federal Claims (“RCFC”), the plaintiffs’ tax refund claims that challenge the assessment of tax motivated interest under former § 6621(c) of the Internal Revenue Code (“I.R.C.”).1 Also pending is the plaintiffs’ motion for summary judgment on those same claims. The plaintiffs, Gordon R. and Jennifer L. Cooke, filed the present action seeking a refund of § 6621(e) interest for tax years 1983 and 1984.2 The Cookes allege that the Internal…
2Cases cited24 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
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3Cited by3 opinions
- Bush v. United StatesCourt of Appeals for the Federal Circuit · 2013
- McNaughton v. United StatesUnited States Court of Federal Claims · 2014
- Bush v. United StatesUnited States Court of Federal Claims · 2012