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COHEN v. U.S.

No. 92-5013.

995 F.2d 205 (1993)

James R. COHEN and Joanne D. Cohen, Plaintiffs-Appellees, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

June 4, 1993.

Attorney(s) appearing for the Case

David Parker, Kleinberg, Kaplan, Wolff & Cohen, New York City, argued for plaintiffs-appellees. With him on the brief was Jeffrey S. Bortnick.

Richard Farber, Atty., Dept. of Justice, Washington, DC, argued for defendant-appellant. With him on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, and Mary Frances Clark, Attys.

Before LOURIE, Circuit Judge, SMITH, Senior Circuit Judge, and RADER, Circuit Judge.

EDWARD S. SMITH, Senior Circuit Judge.

In this income tax case, the United States appeals the decision of the United States Claims Court1 granting the Cohens' motion for summary judgment, entered August 6, 1991, as well as that court's order of August 14, 1991, denying the United States' motion for reconsideration. We affirm.

Issue

Whether the remittance to the IRS made by the Cohens on April 23, 1987, under protest...

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