Ishler v. United States

OPINION

BUSH, Senior Judge.

Now pending before the court is defendant’s motion to dismiss pursuant to Rules 12(b)(1) and 12(b)(6) of the Rules of the United States Court of Federal Claims (RCFC). That motion has been fully briefed and is ripe for a decision by this court. Oral argument was neither requested by the parties nor deemed necessary by the court. Because the court concludes that it lacks jurisdiction over plaintiffs claims, defendant’s motion to dismiss is granted. 2

BACKGROUND 3

In this tax refund suit, plaintiff Domer L. Ishler, a resident of Alabama, seeks a refund of federal income…