Legal Opinion
Langley v. United States
United States Court of Federal Claims
Decided August 1, 2016No. 16-206CPublished
1Opinion of the Court
Pro Se Complaint; Dismissal for Lack of Subject Matter Jurisdiction; Tax Refund Claim; Takings Claim; Suit precluded by previous actions in Tax Court; I.R.C. § 6512(a).
OPINION AND ORDER
PATRICIA E. CAMPBELL-SMITH, Chief Judge
Plaintiff Gina Brasher Langley (Ms. Langley or plaintiff) filed a complaint on February 10, 2016 on her own behalf against the United States (government or defendant). Compl, ECF No. 1. Ms. Langley seeks just compensation from the Internal Revenue Service (IRS) for the taking of her real property. She also seeks a tax refund of $51,068.84, plus interest for tax years 2004,…
2Cases cited24 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- United States v. TestanSupreme Court of the United States · 1976
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
- J. McIntyre Machinery, Ltd. v. NicastroSupreme Court of the United States · 2011
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