Legal Opinion
Sumner v. United States
United States Court of Federal Claims
Decided June 23, 2006No. 06-230 TPublishedCited by 13 opinions
1Opinion of the Court
*628 ORDER
MEROW, Senior Judge.
This action was brought by William A. Sumner and his wife Cecile D. Sumner (“the Sumners”), seeking a refund from the Internal Revenue Service (“IRS”), for overpayment of federal income taxes. The Court of Federal Claims has jurisdiction over federal tax refund suits pursuant to 28 U.S.C. § 1491(a) (2000). Hinck v. United States, 64 Fed.Cl. 71, 74-76 (2005), aff'd, 446 F.3d 1307 (Fed.Cir.2006). The government filed a Motion to Dismiss pursuant Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (“RCFC”) for lack of subject matter jurisdiction.
FACTS
2Cases cited14 opinions
- Hughes v. RoweSupreme Court of the United States · 1980
- Gerald Alan Brown, and Charles v. Darnell v. United StatesCourt of Appeals for the Federal Circuit · 1997
- United States v. BrockampSupreme Court of the United States · 1997
- Hopland Band of Pomo Indians v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Donna Kelley v. Secretary, U.S. Department of LaborCourt of Appeals for the Federal Circuit · 1987
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Murdock v. United StatesUnited States Court of Federal Claims · 2012
- Hufford v. United StatesUnited States Court of Federal Claims · 2009
- Gimbernat v. United StatesUnited States Court of Federal Claims · 2008
- Gregoline v. United StatesUnited States Court of Federal Claims · 2011
- Dumonde v. United StatesUnited States Court of Federal Claims · 2009
8 more not listed; retrieve them via the Exa API.