United States Court of Federal Claims June 21, 2017, 14-941T (Herrmann v. United States)

In the United States Court of Federal Claims

No. 14-941T

(Filed Under Seal: June 12, 2017)

(Reissued: June 21, 2017)

)

JEFFREY W. HERRMANN and ) Post-trial decision in a tax refund case;

MINA GEROWIN HERRMANN, ) timing of receipt of income; formulaic

) bonus paid to an American member of an

Plaintiffs, ) English limited liability partnership in her

) capacity other than as a member; I.R.C. §

v.