Dahlberg v. United States

MEMORANDUM OPINION AND FINAL ORDER

BRADEN, Judge.

This case presents jurisdictional issues relevant to federal income tax refund eases concerning partnerships. These issues are familiar to the court and the United States Court of Appeals for the Federal Circuit. See, e.g., Keener v. United States, 76 Fed.Cl. 455 (2007) (“Keener I”), aff'd, 551 F.3d 1358 (Fed.Cir.2009) (“Keener II ”); see also Prati v. United States, 81 Fed.Cl. 422 (2008) (“Prati I”), mot. to recons. denied, 82 Fed.Cl. 373 (2008) (“Prati II”), aff'd, 603 F.3d 1301 (Fed.Cir.2010) (“Prati III”).

I. RELEVANT FACTS.1

In 1985, Richard…