Habenicht v. United States

In come tax refund; Assessment period; Correcting assessment to reflect intent of the parties.

OPINION

BRUGGINK, Judge.

Plaintiffs filed their complaint on April 28, 2005, seeking a refund of federal income tax, interest, and penalties for tax years 1980, 1981, 1984, and 1986. This case is one of several involving Greenberg Brothers partnerships that have been the subject of much litigation in this court. In October of 2005, we stayed this case pending the outcome of Bush, et al. v. United States, 78 Fed.Cl. 76 (2007), aff'd, 655 F.3d 1323 (Fed. Cir. 2011). After Bush was resolved and settlement…