SCHELL v. U.S.

No. 2009-5010.

589 F.3d 1378 (2009)

William H. SCHELL and Ruby G. Schell, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

December 22, 2009.


Attorney(s) appearing for the Case

Thomas E. Redding, Redding & Associates, P.C., of Houston, TX, argued for plaintiffs-appellants. With him on the brief were Sallie W. Gladney and Teresa J. Womack.

Bruce R. Ellisen, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were John A. DiCicco, Acting Assistant Attorney General, and Arthur T. Catterall, Attorney.

Before LOURIE, ARCHER, and GAJARSA, Circuit Judges.


GAJARSA, Circuit Judge.

William H. Schell and Ruby G. Schell (collectively "Taxpayers") appeal from the decision of the Court of Federal Claims ("trial court") dismissing their complaint that alleged the Internal Revenue Service ("IRS") unlawfully denied their claim for a tax refund for the tax years 1993 and 1995. See Schell v. United States, 84 Fed.Cl. 159 (2008). Because we find that Taxpayers do not have standing...

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