Legal Opinion
Reuel J. Foreman and Evelyn M. Foreman v. United States
Court of Appeals for the Federal Circuit
Decided September 15, 1995No. 92-5143PublishedCited by 10 opinions
1Opinion of the Court
Opinion for the court filed by Senior Circuit Judge EDWARD S. SMITH. Dissenting opinion filed by Circuit Judge Mayer.
EDWARD S. SMITH, Senior Circuit Judge.
Reuel J. Foreman1 appeals the judgment of the United States Court of Federal Claims2 dismissing his claim for refund of an overpayment of federal individual income tax. Foreman v. United States, 26 Cl.Ct. 553 (1992). That court dismissed Foreman’s claim for lack of subject matter jurisdiction because it found that the statute *1561under which Foreman sought a refund had been implicitly repealed.
We hold that the United States Court of Federal…
2Cases cited11 opinions
- United States v. FaustoSupreme Court of the United States · 1988
- Radzanower v. Touche Ross & Co.Supreme Court of the United States · 1976
- Posadas v. National City BankSupreme Court of the United States · 1936
- Funk v. United StatesSupreme Court of the United States · 1933
- Randall v. LoftsgaardenSupreme Court of the United States · 1986
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3Cited by10 opinions
- American Home Assur. v. PLAZA MATERIALSSupreme Court of Florida · 2005
- GULFSTREAM PARK RACING v. Tampa Bay DownsSupreme Court of Florida · 2006
- Dumont v. United StatesUnited States Court of Federal Claims · 2009
- Ishler v. United StatesUnited States Court of Federal Claims · 2014
- CNG Transmission Management Veba v. United StatesUnited States Court of Federal Claims · 2008
5 more not listed; retrieve them via the Exa API.