Nucorp, Inc. v. United States

OPINION

LYDON, Senior Judge:

This tax refund suit is before the court on defendant’s motion to dismiss counts 3 and 4 of plaintiffs’ four-count complaint for failure to state a claim, pursuant to RUSCC 12(b)(4), for failure to file proper administrative tax refund claims with the Internal Revenue Service, which plaintiffs oppose. After careful consideration of the parties’ submissions, oral argument having been held on May 8, 1991, the court grants defendant’s motion to dismiss.

FACTS

Plaintiff Nucorp, Inc. (Nucorp) is the parent corporation of plaintiff Pin Oak Petroleum, Inc. (Pin Oak) which,…