Rocovich v. United States

OPINION

NETTESHEIM, Judge.

Defendant moved pursuant to RUSCC 12(b)(1) over plaintiff’s opposition to dismiss the complaint for lack of subject matter jurisdiction. The case was transferred to this judge on June 2, 1989. During argument plaintiff made new contentions and relied on a previously uncited regulation. Accordingly, supplemental briefing has been received, but further argument is deemed unnecessary.

FACTS

Co-Executor of the estate of Carolyn B. Nettleton, John G. Rocovich (“plaintiff”), is claiming a refund under 28 U.S.C. § 1491(a)(1) (1982), and 26 U.S.C. (“I.R.C.”) § 7422(a) (1982).

The…