Abruzzo v. United States

OPINION

LYDON, Senior Judge:

This tax refund case is before the court to determine whether the court has jurisdiction to rule on the claim involved in this litigation in light of recent jurisdictional developments in Rocovich v. United States, 933 F.2d 991 (Fed.Cir.1991) (hereinafter Rocovich II), regarding the full payment rule set forth in Flora v. United States, 357 U.S. 63, 78 S.Ct. 1079, 2 L.Ed.2d 1165 (1958), adhered to 362 U.S. 145, 80 S.Ct. 630, 4 L.Ed.2d 623, reh. den. 362 U.S. 972, 80 S.Ct. 953, 4 L.Ed.2d 902 (1960). Defendant has indicated that it will not move to dismiss the…