Case: Joseph P. Bartek v. The United States
Abbreviation: Bartek v. United States
Decision Date: 1982-02-26
Docket Number: No. 70-82T
Citation: 230 Ct. Cl. 728
Volume: 230
Reporter: United States Court of Claims Reports
Court: United States Court of Claims
Jurisdiction: United States
Parties: Joseph P. Bartek v. The United States
Judges: 
Pages: 728–729

Head Matter:
No. 70-82T.
February 26, 1982
Joseph P. Bartek v. The United States
Before Nichols, Kashiwa, and Smith, Judges.

Opinion:
per curiam:
Plaintiff, appearing pro se, disputes the Internal Revenue Service disallowance of a deduction for business use of the home on plaintiffs 1978 personal income tax return and demands judgment in the amount of $557.
Plaintiff's petition is deficient in two respects. First, it fails to allege overpayment of the taxes in dispute. Our jurisdiction is limited to cases in which the disputed taxes have been paid. Flora v. United States, 362 U.S. 145 (1960). The second deficiency, which goes to the heart of plaintiffs case, is that he does not allege that he has filed a claim for refund with the Service and that the claim has been denied or the statutory waiting period has expired. We have no jurisdiction over a tax refund case unless these conditions are met. I.R.C. §7422(a).
it is therefore ordered that the petition is dismissed for failure to allege facts upon which this court might base its jurisdiction, in violation of Rule 35.