Johnson v. United States

OPINION

REGINALD W. GIBSON, Senior Judge.

INTRODUCTION

This case is before the court on cross-motions for summary judgment. Plaintiff is the executrix of the taxpayer, William H. Johnson, Jr., and alleges that an implied-in-fact contract arose when the IRS informed her by letter that — ‘Tour [income tax refund] claim has been allowed in full.” The undisputed amount at issue, approximately $30,000, collected by the government from William H. Johnson, Jr. between August 31, 1990 and December 2,1991, was held to have been time-barred under a tax refund claim in the U.S. District Court for the…