Shnier v. United States

In the United States Court of Federal Claims No. 18-1257 (Filed: 17 November 2020) *************************************** DAVID C. SHNIER & EVELYN Z. SHNIER, * * Plaintiffs, * * Pro Se; Tax Refund Claim; RCFC 56; v. * Motion for Summary Judgment; 26 I.R.C. * § 1297; Passive Foreign Investment THE UNITED STATES, * Company (“PFIC”); Taxpayer Bill of * Rights (“TBOR”); 26 I.R.C. § 7803(a)(3) Defendant, * * *************************************** David C. Shnier and Evelyn Z. Shnier, pro se, of Baltimore, MD, for plaintiffs. Miranda Bureau, Trial Attorney, with whom were Mary M. Abate, Assistant…