933 F.2d 991 (1991)

John G. ROCOVICH, Jr., Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

May 15, 1991.

Attorney(s) appearing for the Case

Joseph L. Anthony, Moss & Rocovich, P.C., Roanoke, Va., argued, for plaintiff-appellant.

Charles Bricken, Atty., Tax Div., Dept. of Justice, Washington, D.C., argued, for defendant-appellee. With him on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and David English Carmack, Attys.

Before ARCHER and LOURIE, Circuit Judges, SKELTON, Senior Circuit Judge.

ARCHER, Circuit Judge.

John G. Rocovich, Jr., in his capacity as co-executor of the Estate of Carolyn B. Nettleton (the estate), appeals the dismissal of his tax refund suit by the United States Claims Court for lack of subject matter jurisdiction. Rocovich v. United States, 18 Cl.Ct. 418 (1989). For the reasons set forth below, we affirm.


Rocovich filed a federal estate tax return for the estate with the Internal Revenue Service (IRS)...

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