Court of Appeals for the Federal Circuit September 5, 1986, Appeal 86-850 (Robert B. Trainer and Sirin D. Trainer v. The United States)

JACK R. MILLER, Senior Circuit Judge.

This appeal in a tax refund suit

1

is from the judgment of the United States Claims Court dismissing appellants’ complaint based on the United States’ (“Government”) motion for judgment on the pleadings.

2

We affirm.

The issue is whether the Claims Court’s order was erroneous, being based on its holding in

O.B. Mobley, Jr. v. United States,

8 Cl.Ct.