Legal Opinion
Oldland v. Kurtz
District Court, D. Colorado
Decided November 25, 1981No. Civ. A. 81-K-275, 81-K-298, 81-K-310, 81-K-326, 81-K-330, 81-K-516, 81-K-583 and 81-K-726PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDERS
KANE, District Judge.
The complaints in these eight cases state identical or very similar allegations. Defendants have filed identical or very similar motions in each. I therefore consider all of the issues together.
Plaintiffs state three general allegations: 1(1) the income tax is an excise or privilege tax which does not apply to them;(2) IRS employees have a statutory or constitutional duty to answer plaintiffs’ questions about the legal basis for their tax liabilities; and,(3) defendants are liable for punitive and compensatory damages because they deprived…
2Cases cited20 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Haines v. KernerSupreme Court of the United States · 1972
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
15 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Ringer v. BasileDistrict Court, D. Colorado · 1986
- White v. CommissionerDistrict Court, D. Colorado · 1982
- Church of Scientology of Celebrity Centre v. EggerDistrict Court, District of Columbia · 1982
- Voss v. United StatesDistrict Court, D. Colorado · 1983
- Rucker v. Secretary Of The TreasuryCourt of Appeals for the Tenth Circuit · 1984
5 more not listed; retrieve them via the Exa API.