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WALTNER v. U.S.

No. 2011-5105.

679 F.3d 1329 (2012)

Steven T. WALTNER, Plaintiff-Appellant, and Sarah V. Waltner, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

April 19, 2012.

Attorney(s) appearing for the Case

Steven T. Waltner and Sarah V. Waltner, of Avondale, Arizona, pro se.

Steven K. Uejio, Attorney, Tax Division, Appellate Section, United States Department of Justice, of Washington, DC, for defendant-appellee. With him on the brief were Tamara W. Ashford, Deputy Assistant Attorney General, and Bridget M. Rowan, Attorney.

Before BRYSON, SCHALL, and PROST, Circuit Judges.

PROST, Circuit Judge.

This case is an appeal from a decision of the United States Court of Federal Claims dismissing the tax refund suit brought by Steven T. Waltner and Sarah V. Waltner ("taxpayers") for lack of subject matter jurisdiction. Waltner v. United States, 98 Fed.Cl. 737 (2011). Because we hold that Court of Federal Claims correctly determined that the taxpayers' tax returns for tax years 2004-2008 did not constitute refund claims over which the...

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