FOREMAN v. U.S.

No. 92-5143.

60 F.3d 1559 (1995)

Reuel J. FOREMAN and Evelyn M. Foreman, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Rehearing Denied September 15, 1995.


Attorney(s) appearing for the Case

H. Stewart Dunn, Jr., Ivins, Phillips & Barker, Washington, DC, argued for plaintiffs-appellants.

Teresa Milton, Atty., Dept. of Justice, Washington, DC, argued for defendant-appellee. With her on the brief were Michael L. Paup, Acting Asst. Atty. Gen. and Gary R. Allen, Atty., of counsel was Kevin M. Brown.

Before NIES, Circuit Judge, SMITH, Senior Circuit Judge and MAYER, Circuit Judge.


Opinion for the court filed by Senior Circuit Judge EDWARD S. SMITH. Dissenting opinion filed by Circuit Judge Mayer.

EDWARD S. SMITH, Senior Circuit Judge.

Reuel J. Foreman1 appeals the judgment of the United States Court of Federal Claims2 dismissing his claim for refund of an overpayment of federal individual income tax. Foreman v. United States, 26 Cl.Ct. 553 (1992). That court dismissed...

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