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KURALT v. U.S.

No. 522, Docket 94-6117.

40 F.3d 25 (1994)

Charles KURALT and Suzanna Kuralt, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 10, 1994.

Attorney(s) appearing for the Case

Joel E. Miller, Flushing, NY, for plaintiffs-appellants.

William J. Hoffman, New York City (Mary Jo White, U.S. Atty., S.D.N.Y., Gabriel W. Gorenstein, Asst. U.S. Atty., of counsel), for defendant-appellee.

Before MESKILL, WINTER, and MAHONEY, Circuit Judges.

PER CURIAM:

We affirm for substantially the reasons stated by Judge McKenna. Kuralt v. United States, 866 F.Supp. 727 (S.D.N.Y.1994).

The Kuralts essentially argue on appeal that there is subject matter jurisdiction to determine whether a claimed refund is "attributable to [a TEFRA] item[ ]" within the meaning of 26 U.S.C. § 7422(h). We have no quarrel with this general proposition, but conclude that the claimed...

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