Legal Opinion
James Williams v. United States
Court of Appeals for the Federal Circuit
Decided December 18, 2013No. 19-1243UnpublishedCited by 3 opinions
1Per curiam
James Williams appeals from a final judgment of the United States Court of Federal Claims that dismissed his complaint for lack of subject-matter jurisdiction. For the reasons set out below, we affirm.
BACKGROUND
On November 1, 2010, Mr. Williams filed a document in the Claims Court, which he apparently intended to be a complaint against the United States, seeking $1,138,303 in tax refunds based on tax returns Mr. Williams filed as trustee of the James A. Williams Trust. The government moved to dismiss the case for lack of subject-matter jurisdiction. On December 29, 2011, the Claims Court…
2Cases cited6 opinions
- Griggs v. Provident Consumer Discount Co.Supreme Court of the United States · 1982
- Bowles v. RussellSupreme Court of the United States · 2007
- Smith v. BarrySupreme Court of the United States · 1992
- United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
- Waltner v. United StatesCourt of Appeals for the Federal Circuit · 2012
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3Cited by3 opinions
- Farson v. City of Lake StevensDistrict Court, W.D. Washington · 2023
- Leopard v. United StatesUnited States Court of Federal Claims · 2025
- Meissner v. United StatesUnited States Court of Federal Claims · 2018