Gummer v. United States

ORDER

MOODY R. TIDWELL, III, Judge.

This case is before the court on defendant’s motion for judgment on the pleadings and plaintiffs cross-motion for judgment on the pleadings, both filed pursuant to Rule 12(c) of the Rules of the Court of Federal Claims (“RCFC”). At issue in this tax refund suit is whether plaintiff qualifies for an exclusion of gain from gross income for the sale of her residence under section 121 of the Internal Revenue Code (“IRC”). 26 U.S.C. *813121 (1994). For the reasons set forth below, the court denies both motions. Oral argument is not deemed necessary.

BACKGROUND1

Plain…