Legal Opinion

Boeri v. United States

Court of Appeals for the Federal Circuit

Decided July 31, 2013No. 2012-5102PublishedCited by 8 opinions

1Opinion of the Court

Opinion for the court filed by Circuit Judge CLEVENGER.

Dissenting opinion filed by Circuit Judge NEWMAN.

CLEVENGER, Circuit Judge.

Mario Boeri appeals the judgment of the United States Court of Federal Claims (“Claims Court”), dismissing his complaint for a refund of taxes that were withheld by his employer. Boeri v. United States, No. 11-590T, 2012 WL 643901 (Fed.Cl. Feb. 23, 2012). We affirm.

I

Mr. Boeri is a citizen of Italy, and has never lived or worked in the United States. He was employed by the Verizon Corporation and its predecessor GTE, in Italy for 11 years, Brazil for 5 years,…

2Cases cited4 opinions

  1. United States v. BrockampSupreme Court of the United States · 1997
  2. Commissioner v. LundySupreme Court of the United States · 1996
  3. William K. Vancanagan, in His Capacity as Personal Representative of the Estate of Ford Bovey, and Sharon Bovey v. United StatesCourt of Appeals for the Federal Circuit · 2000
  4. Murdock v. United StatesUnited States Court of Federal Claims · 2012

3Cited by8 opinions

  1. Teresa Tiernan v. United StatesUnited States Court of Federal Claims · 2013
  2. Res Rei Development, Inc. v. United StatesUnited States Court of Federal Claims · 2016
  3. Donna Ebeyer and Glenn Ebeyer v. United StatesUnited States Court of Federal Claims · 2014
  4. All Stacked Up Masonry, Inc. v. United StatesUnited States Court of Federal Claims · 2020
  5. Boeri v. United StatesSupreme Court of the United States · 2013

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