Hirotoshi Yamamoto, Plaintiff-appellant,andshizuko Yamamoto, Plaintiff, v. the United States, Defendant-appellee, 950 F.2d 731 (Fed. Cir. 1991)

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U.S. Court of Appeals for the Federal Circuit - 950 F.2d 731 (Fed. Cir. 1991) Nov. 22, 1991

Before MAYER, Circuit Judge, COWEN, Senior Circuit Judge, and RADER, Circuit Judge.



Hirotoshi Yamamoto appeals the judgment of the Claims Court in No. 701-89 T, dismissing his income tax refund suit for lack of jurisdiction because he did not file a timely claim for refund under 26 U.S.C. § 7422(a) (1988). We affirm on the basis of the trial court's order of April 29, 1991.