United States Federal Circuit

Taxpayers' claims for refunds of federal income taxes and interest paid in connection with various partnerships are barred by I.R.C. section 7422(h) because they are based on the nature of those partnerships' transactions and therefore the Court of Federal Claims correctly dismissed this suit for lack of jurisdiction.

Appellate Information

• Decided 01/08/2009
• Published 01/08/2009

Judges

• PROST, Circuit Judge., Before NEWMAN, PROST, and MOORE, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Thomas E. Redding, Redding & Associates, P.C., of Houston, TX, argued for plaintiffs-appellants.   With him on the brief were Teresa J. Womack and Sallie W. Gladney.


• For Appellees:
  
• Deborah K. Snyder, Attorney, Commercial Litigation Branch, Tax Division, Appellate Section, United States Department of Justice, of Washington, DC, argued for defendant-appellee.   With her on the brief were Nathan J. Hochman, Assistant Attorney General, and Michael J. Haungs, Attorney.