Legal Opinion
Uhrig v. Regan
District Court, D. Maryland
Decided December 6, 1985No. Civ. No. JH-83-366PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
JOSEPH C. HOWARD, District Judge.
Pending before the Court is defendants’ joint motion to dismiss, under Fed.R.Civ.P. *97012, the latest effort by taxpayer Edward 0. Uhrig (“Uhrig”) to delay tax assessment. Uhrig, proceeding pro se, has claimed jurisdiction under 28 U.S.C. §§ 1331,1 1340, and 1343, and demanded a written statement of Internal Revenue Service jurisdiction under 26 U.S.C. § 6001. Uhrig has responded to the Court’s perhaps gratuitous notice of defendants’ motion to dismiss under Roseboro v. Garrison, 528 F.2d 309 (4th Cir. 1975). The Court has thoroughly reviewed the record…
2Cases cited10 opinions
- Robert Louis Roseboro v. Sam P. Garrison, Individually and in His Official Capacity as Warden of Central PrisonCourt of Appeals for the Fourth Circuit · 1975
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Malone v. BowdoinSupreme Court of the United States · 1962
- Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. SaltzCourt of Appeals for the Third Circuit · 1976
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3Cited by2 opinions
- Joyce v. Town of TainterCourt of Appeals of Wisconsin · 1999
- Ross v. United States Internal Revenue Special AgentsDistrict Court, S.D. Indiana · 1991