United States Court of Federal Claims December 3, 2015, 15-153T (Stephens v. United States)

In the United States Court of Federal Claims

No. 15-153T

(Filed: December 3, 2015)

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*

WILTON R. STEPHENS, JR. and *

CAROL M. STEPHENS, *

* Tax Refund Suit; Passive-

Plaintiffs, * Activity Losses and Credits;

* Statute of Limitations Defense;

v. *

Potential Windfall to the

*

Government.

THE UNITED STATES, *

*

Defendant.