Koby v. United States
United States Court of Federal Claims
1Opinion of the Court
OPINION
ALLEGRA, Judge.
This contract case is before the court after trial in Pasadena, California. Previously, this court ruled that the Internal Revenue Service (IRS) breached a contract with plaintiff when it voided the sale of property it had seized from another individual for the payment of taxes. See Koby v. United States, 47 Fed.Cl. 99 (2000). At issue here is defendant’s affirmative defense that plaintiff failed properly to mitigate the damages incurred following this breach. The parties have also presented legal arguments anticipating plaintiffs damage theories, in an effort to…
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