Federal Claims· 1/9/2002

Wertz v. United States

Citations

51 Fed. Cl. 443
89 A.F.T.R.2d (RIA) 491
2002 U.S. Claims LEXIS 3
2002 WL 109762

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

rejecting plaintiffs waiver argument and permitting defendant’s motion to dismiss plaintiffs complaint for lack of subject matter jurisdiction and failure to state a claim upon which relief can be granted in view of RCFG 12(h)(2) and (3)
plaintiffs to whom section 6511(h) tolling does not apply cannot otherwise toll its timeliness provisions
I.R.C. § 6511(h) cannot revive claims time-barred upon date of passage of that provision
“A party seeking to assert equitable estoppel against the government bears an extraordinarily high burden and must, at a minimum, show ‘affirmative misconduct.’ ” (quoting Henry v. United States, 870 F.2d 634, 637 (Fed.Cir.1989))

Source: CourtListener parenthetical corpus (CC0).

Judges: Allegra

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Cited by

13 cases in this archive cite this case.

Cites

29 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named Wertz v. United States

2 other CourtListener records share this case name.

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