Jerome G. Kircher, O.F.M., and Valens Waldschmidt, O.F.M. v. The United States

EDWARD S. SMITH, Circuit Judge.

In these federal income tax cases, Father Jerome G. Kircher and Father Valens J. Waldschmidt (collectively referred to as taxpayers) appeal from decisions of the United States Claims Court dismissing their complaints and denying them a refund of income taxes assessed by and paid to the Internal Revenue Service (IRS). 1 Father Kircher sought a refund for the 1978, 1980, and 1981 tax years, whereas Father Waldschmidt sought a refund for the 1978 and the 1981 tax years (tax years in question). We affirm.

Issue

The issue on appeal is whether the Claims Court erred in…