Taha v. United States

Jin tbe Wniteb ~tates Qtourt of jfeberal Qtlaims No. 17-1174T (Filed: April 1, 2020) ********************************** ) ALI TAHA, on behalf of his deceased ) Claim for tax refund; tax paid on brother and his brother's wife, ) shareholder's portion of Subchapter S ) corporation's income that was reported but Plaintiffs, ) never received by the shareholder; ) physical-delivery rule for refund claims; v. ) exceptions to that rule, 26 U.S.C. § 7502, ) not satisfied; seven-year period of UNITED STATES, ) limitation for business bad debt claims; 26 ) U.S.C. § 651 l(d)(l) Defendant. )…