Elton G. Jones, Plaintiff-appellant, v. the United States, Defendant-appellee, 878 F.2d 1444 (Fed. Cir. 1989)
Annotate this CaseBefore MARKEY, Chief Judge, SKELTON, Senior Circuit Judge, and PAULINE NEWMAN, Circuit Judge.
PER CURIAM.
DECISION
Elton G. Jones (Jones) appeals from a September 21, 1988 Order of the Claims Court, docket no. 552-88T, dismissing his complaint for lack of jurisdiction. We affirm.
OPINION
The complaint was properly dismissed because Jones never paid the tax and never filed an administrative refund claim. Hence the Claims Court lacked jurisdiction. See Flora v. United States, 362 U.S. 145, 177 (1960); Arch Eng'g Co. v. United States, 783 F.2d 190, 190 (Fed. Cir. 1986).
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