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McCAFFERY v. UNITED STATES

No. 19-1112T.

GANNON McCAFFERY and TAYLOR McCAFFERY, Plaintiffs, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

August 9, 2021.

Attorney(s) appearing for the Case

Douglas L. Salzer, Ajubita Leftwich & Salzer LLC, New Orleans, LA, for Plaintiffs.

Karen Elisabeth Servidea, Tax Division, Court of Federal Claims Section, United States Department of Justice, Washington, D.C., for Defendant. With her on briefs were David A. Hubbert, Acting Assistant Attorney General, Tax Division, Richard E. Zuckerman, Principal Deputy Assistant Attorney General, David I. Pincus, Chief, Court of Federal Claims Section, and Mary M. Abate, Assistant Chief, Court of Federal Claims Section, United States Department of Justice, Washington, D.C.

OPINION AND ORDER

Plaintiffs Gannon and Taylor McCaffery ("Plaintiffs" or "the McCafferys") have sued the United States for a refund of allegedly overpaid federal income tax. Compl. ¶¶ 1-3 (ECF 1). The United States moved to dismiss for lack of subject-matter jurisdiction...

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