David E. Collins and Judith T. Collins v. The United States

CLEVENGER, Circuit Judge.

David E. and Judith T. Collins appeal the judgment of the U.S. Claims Court that § 303(1) of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 (“Acquisition Act”), Pub.L. No. 91-646, 84 Stat. 1894, codified at 42 U.S.C. § 4653(1) (1988), does not require reimbursement of their state tax payment. Collins v. United States, No. 703-88C (May 16, 1990). We affirm because, in requiring reimbursement of a “transfer tax” or “similar expenses incidental to conveying such real property to the United States,” § 4653(1) does not include the tax…