WILLIAM B. CALDWELL,III and BEN FRANK BILLINGS,III, for Themselves and as Representatives of a Class of Similarly Situated Persons v. THE UNITED STATES
Taking; Trails Act; rails-totrails;
statute of
limitations;
RCFC 12(b)(1); RCFC 12(h)(3);
28 U.S.C. § 2501 (2002); 28
U.S.C. § 1491 (2002); 16 U.S.C. § 1247 (2002); 49 C.F.R. § 1152 (2002)
Motion to Dismiss; Statute of Limitations, 28 U.S.C. § 2501; Sovereign Immunity; Purposeful Concealment of Facts; World War II
Signed by Judge Hewitt.
Cross-Motions for Partial Summary
Judgment; 26 U.S.C. § § 832, 846; Losses Incurred Deduction; Unpaid Losses
or Loss Reserve; Tax Reform Act of 1986, § 1012