Legal Opinion
Bova v. United States
United States Court of Federal Claims
Decided February 13, 2008No. 07-526TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
FIRESTONE, Judge.
Pending before the court is the motion of the United States (“government” or “defendant”) to dismiss the complaint of the plaintiffs, Albert Bova (“Mr. Bova”) and David Toner (collectively, “plaintiffs”), as co-executors of the estate of Margaret Walsonavieh (“taxpayer” or “Decedent”), pursuant to Rule 12(b)(6) of the Rules of the United States Court of Federal Claims (“RCFC”) for failure to state a claim upon which relief can be granted. In their complaint, the plaintiffs allege that a tax refund claim filed on behalf of the taxpayer was erroneously denied as untimely…
2Cases cited16 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Mellon Bank, N.A. v. Aetna Business Credit, Inc.Court of Appeals for the Third Circuit · 1980
- Gianni v. Russell Co., Inc.Supreme Court of Pennsylvania · 1924
- Sommers Oil Company v. United StatesCourt of Appeals for the Federal Circuit · 2001
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3Cited by4 opinions
- Stauffer v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 2019
- Stauffer v. Internal Revenue Serv.District Court, District of Columbia · 2017
- Plati v. United StatesUnited States Court of Federal Claims · 2011
- Wattleton v. MnuchinDistrict Court, District of Columbia · 2020