Legal Opinion
Hughes v. Internal Revenue Service
District Court, E.D. New York
Decided June 14, 1999No. 9:98-cv-04079PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM & ORDER
SEYBERT, District Judge.
Plaintiffs Ramon and Nazzari Hughes (“plaintiffs”), proceeding pro se, initiated these actions alleging that the Internal Revenue Service (“IRS”) and its agents, particularly Lawrence R. Engel, have wrongfully levied on their bank account. Pending before the Court are defendants United States of America and the IRS’s motion to dismiss these actions under Fed. R.Civ.P. 12(b)(1) and (6) for lack of jurisdiction and for failure to state a claim upon which relief may be granted. For the reasons set forth below the motion is granted.
FACTS
In April 1998,…
2Cases cited16 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Hishon v. King & SpaldingSupreme Court of the United States · 1984
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
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3Cited by4 opinions
- Celauro v. United States, Internal Revenue ServiceDistrict Court, E.D. New York · 2006
- Celauro v. United States, Internal Revenue ServiceDistrict Court, E.D. New York · 2005
- United States v. CokerDistrict Court, S.D. Alabama · 2014
- United States v. Allen-ShinnCourt of Appeals for the Fifth Circuit · 2025