Legal Opinion
Bush v. United States
United States Court of Federal Claims
Decided September 10, 2012No. 10-661TPublishedCited by 1 opinion
1Opinion of the Court
OPINION
FIRESTONE, Judge.
Pending before the court is the United States’ motion to dismiss plaintiffs’ remaining tax refund claim for failure to state a claim upon which relief can be granted under Rule 12(b)(6) of the Rules of the United States Court of Federal Claims (“RCFC”). Also pending is plaintiffs’ motion for summary judgment on that same claim.
This is the second opinion issued in this matter arising out of plaintiffs’ involvement in a tax shelter known as Dillon Oil Technology Partners-1982 (“Dillon Oil”). The court’s first opinion in this case dismissed, for lack of jurisdiction, the…
2Cases cited14 opinions
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- Gould, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
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3Cited by1 opinion
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