Ginsburg v. United States

Wallach, Circuit Judge.

*1322 Appellants Samuel E. Ginsburg and Joan A. Ginsburg ("the Ginsburgs") sued the United States ("Government") in the U.S. Court of Federal Claims, seeking a refund of their federal income taxes, plus interest, on an excess amount of a state tax credit payment, after offsetting state tax liability, received by them. Each party filed cross-motions for summary judgment under Rule 56 of the Rules of the Court of Federal Claims ("RCFC"), and the Court of Federal Claims granted the Government's Cross-Motion. Ginsburg v. United States , 136 Fed.Cl. 1 , 6 (2018). The Court of…