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STEFFEN v. UNITED STATES

2020-1562.

995 F.3d 1377 (2021)

Terri L. STEFFEN, Paul A. Bilzerian, Plaintiffs-Appellants v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: May 3, 2021.

Attorney(s) appearing for the Case

Terri L. Steffen, Paul Bilzerian, Basseterre, Saint Kitts and Nevis, pro se.

Janet A. Bradley , Tax Division, United States Department of Justice, Washington, DC, for defendant-appellee. Also represented by Joan I. Oppenheimer , Richard E. Zuckerman .

Dissenting opinion filed by Circuit Judge Newman.

This appeal is the latest in a protracted litigation spanning more than three decades in the federal courts. Pro se appellants Terri L. Steffen and Paul A. Bilzerian are a married couple seeking an $8.2 million tax refund pursuant to 26 U.S.C. § 1341. The money in dispute stems from transactions that Mr. Bilzerian made...

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