United States Federal Circuit

In an action involving an income tax refund, Court of Federal Claims judgment is affirmed where the court did not err in dismissing plaintiff's refund action for lack of jurisdiction, as it properly characterized the release of plaintiff's capital account restoration obligation as a partnership item, and therefore correctly held that his refund action was barred by 26 U.S.C. sec. 7422(h).

Appellate Information

• Decided 04/16/2009
• Published 04/16/2009

Judges

Court

• United States Federal Circuit

Counsel