Legal Opinion
Paresky v. United States
United States Court of Federal Claims
Decided August 15, 2018No. 17-1275Published
1Opinion of the Court
In the United States Court of Federal Claims No. 17-1275T (Filed: August 15, 2018) ********************************** DAVID S. PARESKY and LINDA K. ) Taxpayers’ claim for overpayment interest; PARESKY, ) invocation of I.R.C. §§ 6411, 6611(e); claim ) for overpayment interest not a claim for Plaintiffs, ) refund of tax; jurisdiction under the Tucker ) Act; 28 U.S.C § 1491(a)(1); statute of v. ) limitations; 28 U.S.C § 1501; split in the ) circuits over basis of claim to overpayment UNITED STATES, ) interest; transfer; 28 U.S.C § 1631 ) Defendant. ) ) ********************************** ) Laurin…
2Cases cited49 opinions
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
- Gabriel J. Martinez v. United StatesCourt of Appeals for the Federal Circuit · 2003
- John R. Sand & Gravel Co. v. United StatesSupreme Court of the United States · 2008
- Jan's Helicopter Service, Inc. v. Federal Aviation AdministrationCourt of Appeals for the Federal Circuit · 2008
- Residential Funding Corporation v. Degeorge Financial Corp., Degeorge Home Alliance, Inc. And Degeorge Capital CorpCourt of Appeals for the Second Circuit · 2002
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