The Court of Federal Claims originally dismissed a complaint by an estate for lack of jurisdiction because third-party issues still needed to be resolved. However, the Court has now amended the opinion for this tax refund case, stating that a complete dismissal was not appropriate.
The full article is published by Tax Analysts at 2012 TNT 8-13 (January 2012)
Posted by Ian Horowitz, Associate Editor, Wealth Strategies Journal
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