Murray v. United States

OPINION

NETTESHEIM, Judge.

This case is before the court on cross-motions for summary judgment. The Federal Circuit vacated a judgment of dismissal entered by Senior Judge White upon his decision that the complaint failed to state the required elements of a taking claim. The remand instructed the court to adjudicate plaintiffs’ claim that the Internal Revenue Service’s extinguishment of plaintiffs’ lien by refusing to allow them to redeem the encumbered property and conveying it to a superior lienholder constituted a taking under the fifth amendment to the U.S. *18Constitution. Murray v. United…