Larson v. United States
United States Court of Federal Claims
1Opinion of the Court
OPINION
HORN, Judge.
FINDINGS OF FACT
The two consolidated cases, case nos. 08-737T and 09-470T, involve disputed claims of federal income tax refunds allegedly owed to plaintiffs Duane W. Larson and Pamela A. Larson for tax years 1978, 1979, 1980, 1986, 1988, 1989 and 1991. Defendant, the United States, seeks to dismiss the plaintiffs’ claims in their entirety, pursuant to Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (RCFC), for lack of subject matter jurisdiction, or, in the alternative, pursuant to RCFC 12(b)(6), for failure to state a claim upon which relief can be…
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