Shore v. United States

*827ORDER

REGINALD W. GIBSON, Judge.

This tax refund case is before the court on the plaintiffs’ motion for leave to amend its answer to defendant’s counterclaim pursuant to RUSCC 15(a). Defendant contends that the Claims Court lacks jurisdiction to consider plaintiffs’ third affirmative defense, because of the doctrine of substantial variance. For the reasons expressed below, we find that the defendant’s objections to plaintiffs’ motion are without merit, and accordingly, the motion for leave to amend is granted.

BACKGROUND

Plaintiffs filed a tax refund suit against the government for taxes assessed…