Haber v. United States

OPINION

NETTESHEIM, Judge.

This case before the court after trial on remand involves the applicability of a ten-year statute of limitations to the entitlement claimed by plaintiff Heinz Haber (“plaintiff”)1 to a foreign tax credit for the years 1970 and 1971 and the effect to be given a second notice disallowing plaintiff’s claims. See Haber v. United States, 8 Cl.Ct. 371 (1985), rev’d and remanded, 831 F.2d 1051 (Fed.Cir.1987), reh’g denied, 846 F.2d 1379 (Fed.Cir.1988).

BACKGROUND

In 1985 defendant moved to dismiss the complaint as time barred, since the notice of disallowance issued more than…