Legal Opinion
Beatty v. United States
United States Court of Federal Claims
Decided April 22, 2015No. 14-1135TPublishedCited by 2 opinions
1Opinion of the Court
Claim for refund of income taxes; suit precluded by action previously filed in Tax Court respecting the same taxes; I.R.C. § 6512(a)
OPINION AND ORDER
LETTOW, Judge.
In this tax-refund case, plaintiff, Kenneth Beatty, Jr., seeks a refund of $110,955.64 in income taxes allegedly overpaid for tax years 1999 and 2000. Pending before the court is the government’s motion to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Rules of the Court of Federal Claims (“RCFC”). For the reasons stated, the court grants that motion.
BACKGROUND 1
In November 2002, the Internal…
2Cases cited14 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Charles William Ledford v. United StatesCourt of Appeals for the Federal Circuit · 2002
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3Cited by2 opinions
- Curie v. United StatesUnited States Court of Federal Claims · 2022
- Langley v. United StatesUnited States Court of Federal Claims · 2016