Legal Opinion
Keener v. United States
Court of Appeals for the Federal Circuit
Decided January 8, 2009No. 2008-5004PublishedCited by 59 opinions
1Opinion of the Court
PROST, Circuit Judge.
Plaintiffs-Appellants Kenneth C. Keener, William P. Smith, and Anne D. Smith (collectively, “Taxpayers”) brought suit against Defendant-Appellee the United States (“the Government”) in the United States Court of Federal Claims seeking refunds of federal income taxes and interest paid in connection with their investments in various partnerships. The Government filed a motion to dismiss for lack of jurisdiction, asserting that I.R.C. § 7422(h) foreclosed the court from exercising jurisdiction over Taxpayers’ partnership-level challenges in this partner-level suit. The Court…
2Cases cited20 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Jack Randell v. United StatesCourt of Appeals for the Second Circuit · 1995
- Abel Kaplan and Mary Lou Kaplan v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Robert O. Mudge v. United StatesCourt of Appeals for the Federal Circuit · 2002
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3Cited by59 opinions
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- Strategic Housing Finance Corp. of Travis County v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Prati v. United StatesCourt of Appeals for the Federal Circuit · 2010
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