CULLEY v. U.S.

No. 99-5110.

222 F.3d 1331 (2000)

Larry J. CULLEY Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

August 15, 2000


Attorney(s) appearing for the Case

Kevin R. Patmore, Price & Collins, LLP, of Santa Claus, IN, argued for plaintiff-appellant. On the brief was David E. Price.

Donald B. Tobin, Attorney, Tax Division, Appellate Section, Department of Justice, of Washington, DC, argued for defendant-appellee. With him in the brief were Loretta C. Argrett, Assistant Attorney General; and Ann B. Durney, Attorney. Of counsel was Joan I. Oppenheimer, Attorney.

Before NEWMAN, Circuit Judge, SKELTON, Senior Circuit Judge, and PLAGER, Circuit Judge.


PLAGER, Circuit Judge.

Larry J. Culley filed a tax refund suit against the United States ("the Government") in the United States Court of Federal Claims. The Court of Federal Claims granted the Government's motion for summary judgment, finding that Mr. Culley failed to show that he was entitled to the favorable tax treatment provided under I.R.C. § 1341. See Culley v. United States, 1999 WL 314920, No. 96-576T

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