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HARTMAN v. U.S.

No. 2011-5110.

694 F.3d 96 (2012)

William F. HARTMAN and Therese Hartman, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 10, 2012.

Attorney(s) appearing for the Case

Kenneth R. Boiarsky , Kenneth R. Boiarsky, P.C., of El Prado, NM, argued for plaintiff-appellant.

Francesca U. Tamami , Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Tamara W. Ashford , Deputy Assistant Attorney General, Gilbert S. Rothenberg , and Kenneth L. Greene , Attorneys.

Before DYK, O'MALLEY, and REYNA, Circuit Judges.

DYK, Circuit Judge.

William F. Hartman and Therese Hartman (collectively, "the Hartmans") appeal a decision of the United States Court of Federal Claims ("Claims Court") granting summary judgment to the government on the Hartmans' claim for a federal income tax refund. Hartman v. United States, 99 Fed.Cl. 168 (2011). Because the Claims Court properly determined that the Hartmans were not entitled to a refund, we affirm.

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