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ADKINS v. U.S.

2019-1356.

960 F.3d 1352 (2020)

Charles P. ADKINS, Jane E. Adkins, Plaintiffs-Appellants v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: May 29, 2020.

Attorney(s) appearing for the Case

John Franklin Rodgers , Redmon, Peyton & Braswell, LLP, Alexandria, VA, argued for plaintiffs-appellants.

Norah Bringer , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by Teresa E. McLaughlin , Richard E. Zuckerman.

Before Newman, O'Malley, and Taranto, Circuit Judges.

Charles P. Adkins and Jane E. Adkins (collectively, "the Adkinses") appeal the Court of Federal Claims' (the "Claims Court") decision dismissing with prejudice their claim for an income tax refund. Adkins v. United States, 140 Fed. Cl. 297 (2018) ("Adkins II

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