FERGUSON v. U.S.

No. 14-224T.

LOWELL G. FERGUSON, and XIOMARA FERCUSON, pro se, Plaintiffs, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

October 6, 2014.


Attorney(s) appearing for the Case

LOWELL G. FERGUSON, and, Plaintiff, Pro Se.

XIOMARA FERGUSON, Plaintiff, Pro Se.

USA, Defendant, represented by Paul George Galindo , United States Department of Justice.


OPINION

FRANCIS M. ALLEGRA, Judge.

In this tax refund suit, plaintiffs, Lowell G. Ferguson and Xiomara Ferguson, seek to recover Social Security and Medicare taxes. See 26 U.S.C. §§ 3101-3128 (2012). Defendant seeks to dismiss the case for lack of jurisdiction under RCFC 12(b)(1). For the reasons that follow, the court GRANTS defendant's motion.

In 2005, Delta Airlines filed for bankruptcy under Chapter 11 of the United...

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