Legal Opinion
Schell v. United States
Court of Appeals for the Federal Circuit
Decided December 22, 2009No. 2009-5010PublishedCited by 17 opinions
1Opinion of the Court
GAJARSA, Circuit Judge.
William H. Schell and Ruby G. Schell (collectively “Taxpayers”) appeal from the decision of the Court of Federal Claims (“trial court”) dismissing their complaint that alleged the Internal Revenue Service (“IRS”) unlawfully denied their claim for a tax refund for the tax years 1993 and 1995. See Schell v. United States, 84 Fed.Cl. 159 (2008). Because we find that Taxpayers do not have standing to challenge the actions of the IRS, we affirm the trial court’s finding that it lacked jurisdiction over the Taxpayers’ refund claims.
BACKGROUND
In the early 1980s, American…
2Cases cited10 opinions
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Coltec Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- Robert O. Mudge v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Keener v. United StatesCourt of Appeals for the Federal Circuit · 2009
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Stobie Creek Investments LLC v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Diamond v. United StatesCourt of Appeals for the Federal Circuit · 2015
- Jade Trading, LLC Ex Rel. Ervin v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Prati v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Bush v. United StatesCourt of Appeals for the Federal Circuit · 2013
12 more not listed; retrieve them via the Exa API.