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Define: U.S. Court of Claims
The United States Court of Federal Claims was recreated pursuant to Article I of the United States Constitution in October 1982. The Court consists of sixteen judges nominated by the President and confirmed by the Senate for a term of fifteen years. The Court of Federal Claims is authorized to hear primarily money claims founded upon the Constitution, federal statutes, executive regulations, or contracts, express or implied-in-fact, with the United States. Approximately one-quarter of the cases before the Court involve tax refund suits, an area in which the court exercise concurrent jurisdiction with United States district courts. The cases tend to involve complex factual and statutory construction issues in tax law.