Court of Appeals for the Federal Circuit February 5, 2002, No. 01-5129 (Brown v. United States)

PER CURIAM.

Mr. and Mrs. Edgar and Doris Elizabeth Brown appeal a final decision of the United States Court of Federal Claims, in which the Court of Federal Claims granted the United States’ motion for summary judgment denying the Browns’ claim for the refund of taxes and penalties and dismissing the Browns’ damages claim for lack of subject matter jurisdiction. Brown v. United States, No.