Legal Opinion
John G. Rocovich, Jr. v. The United States
Court of Appeals for the Federal Circuit
Decided May 15, 1991No. 90-5041PublishedCited by 476 opinions
1Opinion of the Court
ARCHER, Circuit Judge.
John G. Rocovich, Jr., in his capacity as co-executor of the Estate of Carolyn B. Nettleton (the estate), appeals the dismissal of his tax refund suit by the United States Claims Court for lack of subject matter jurisdiction. Rocovich v. United States, 18 Cl.Ct. 418 (1989). For the reasons set forth below, we affirm.
I
Rocovich filed a federal estate tax return for the estate with the Internal Revenue Service (IRS) on March 16, 1984. The return reported an estate tax liability of $81,-338, $39,000 of which was paid with the return. Rocovich elected to pay the balance of…
2Cases cited19 opinions
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3Cited by476 opinions
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