Leopard v. United States

In the United States Court of Federal Claims No. 25-329 Filed: October 2, 2025 PHILLIP K. LEOPARD, Plaintiff, v. THE UNITED STATES, Defendant. Kevin A. Planegger, Anderson & Jahde, P.C., Denver, CO, for Plaintiff. Michael T. Collins, Trial Attorney, Tax Division, and Jason Bergmann, Assistant Chief, Court of Federal Claims Section, U.S. Department of Justice, Washington, D.C., for Defendant. MEMORANDUM OPINION AND ORDER TAPP, Judge. This Opinion addresses whether supporting documentation is necessary to overcome procedural barriers that often complicate obtaining a tax refund. Plaintiff,…