Melton v. Kurtz

Taxpayer, Rosser B. Melton, Jr., filed suit in federal district court against Donald Alexander, the Commissioner of Internal Revenue, Leonard Semrick, District Director, Carol Keller, Group Manager, and Cecil Barnes, Internal Revenue Agent, as individual defendants, requesting a declaration that certain federal tax statutes were unconstitutional and an injunction to prevent the Commissioner from assessing and collecting taxes from him. Defendants filed a motion for summary judgment based on numerous grounds. The district court granted the motion stating “[ajfter carefully considering the…