USCFC General Jurisdiction-Reported

Taxes; pro se suit for refund of taxes; tax on wages as income; res judicata;collateral estoppel; whether dismissal
with prejudice under RCFC 41(b) entitled to res judicata effect; whether dismissal for lack of standing entitled to collateral estoppel effect; Tucker Act, 28 U.S.C. § 1491(a)(1) (2000) Signed by Judge Miller, C..

Rule 59 ; Motion for Reconsideration; Takings; Determination that Parcel as a Whole May Exclude Valueless Interests; Determination that Investment-Backed Expectations Are Not a Factor Where Categorical Regulatory Taking Exists Signed by Judge Hewitt.

Trial; Takings Claim; Claim Accrual; Property Interest in Leasehold; Whether Leasehold Interest is Subject to Landfill; Whether Proposed Mining in Area of Institutional Controls Would Constitute a Nuisance under Michigan Law Signed by Judge Hewitt.

Timely Filing of EAJA Application, Relation-Back toTimely Filed Bill of Costs Disallowed Signed by Judge Gibson.

Tax Refund; Responsible Person; Employment Taxes, 26 U.S.C. § 6672; Valid Assessment, 26 U.S.C. § 6203 Signed by Judge Horn.

Timber Sale Contracts, Prior Material Breach, Contract Disputes Act, 41 U.S.C. § 605, Tucker Act, 28 U.S.C. § 1491,
Motion to Dismiss, Motion for Summary Judgment, Damages Signed by Judge Miller, G..

Summary Judgment; Termination for the Convenience of the Government; Bad Faith; Gender and National Origin Discrimination Signed by Judge Horn.

Assumption of Contingent Liabilities; Basis In Promissory Note;
"Business Purpose" Test;
"Economic Substance" Doctrine; Sale of Stock; "Tax Avoidance" Test;
Tax Refund; Tax Shelter;
26 U.S.C. § 162(a);
26 U.S.C. § § 351(a), (b);
26 U.S.C. § § 357(b)(1), (c)(1), (c)(3)(A)(i); 26 U.S.C. § § 358 (a)(1), (a)(2), (d)(1),
(d)(2), (h)(3); 26 U.S.C. § 1001(a); 26 U.S.C. § 1012 Signed by Judge Braden.

Motion for Judgment on the Pleadings; Statute of Limitations; Takings Signed by Judge Firestone.

Subject matter jurisdiction; RCFC 12(b)(1); amici curiae; standing; Tucker Act; 28 U.S.C. § 1491(a)(1); Indian Tucker Act, 28 U.S.C. § 1505; money-mandating duties; statute of limitations; jurisdiction over claims of breach of fiduciary duty; Indian Trust Accounting Statute; summary judgment; RCFC 56; anonymous plaintiffs Signed by Judge Lettow.

Corporate income tax; unrestricted right; claim of right doctrine; I.R.C. § 1341; item of gross income; cost of goods sold; deduction; apparent versus actual right; inventory exception; motion for summary judgment Signed by Judge Damich.

Post-award bid protest; Best-value procurement; GAO timeliness rule, limiting ability to raise objections to the solicitation, rejected as inapplicable, either directly or by extension, in bid protest actions in the Court of Federal Claims; Solicitation requirements regarding warehouse for storing goods not unduly restrictive; No prejudice demonstrated;
Protest denied Signed by Judge Allegra.

Cienega-related case; motion for reconsideration; calculation of damages Signed by Judge Lettow.

Cross-motions for Summary Judgment; Appropriations Clause; Anti-Deficiency Act; Government Right to Recover Payments Mistakenly or Erroneously Paid; Volunteer Doctrine; Distinction between Unlawful Exaction and Setoff Signed by Judge Block.

Contract Disputes Act; motion to dismiss for lack of subject matter jurisdiction; RCFC 12(b)(1); cross-motions for partial summary judgment; contract interpretation; latent ambiguity versus patent ambiguity; contra proferentem; juridical power to review negative performance evaluation Signed by Judge Lettow.

Calculation of Overpayment Interest when Overpayment Is Credited to Offset a Deficiency Arising From An Excessive Refund Signed by Judge Gibson.

Contracts; 28 U.S.C. § 1491(b)(1) (2000); Competition in Contracting Act, 31 U.S.C. § § 3553(c)(1), 3553(d)(3)(C) (2000); postaward bid protest; action to overturn override of statutory stay pending decision by Government Accountability Office; standard for agency "written finding." Signed by Judge Miller, C..

Injunctive Relief; Contract Disputes Act, Contracting Officer's Final Decision, Judgment on the Administrative Record; Standing; Competition in Contracting Act, 41 U.S.C. § 253(a) Signed by Judge Miller, G..

Guarini legislation;
FIRREA; Winstar;
Damages; Restitution;
Motion for Reconsideration Signed by Judge Bruggink.

Procurement, solicitation, interested party, actual or prospective bidder or offeror, Administrative Procedure Act, 5 U.S.C. § 553, Competition in Contracting Act, 41 U.S.C. § 253, qualified products list, 48 C.F.R. § 9.200, 28 U.S.C. § 1631 Signed by Judge Miller, G..