Legal Opinion
United States v. MacElvain
District Court, M.D. Alabama
Decided April 22, 1994No. Civ. A. 94-T-117-NPublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
MYRON H. THOMPSON, Chief Judge.
In this lawsuit, plaintiff United States of America claims that defendant Robert C. MacElvain has illegally interfered with the administration of the federal internal revenue laws by filing false “common-law liens,” “complaints,” and “commercial notices,” against an employee of the Internal Revenue Service (IRS) and against several contractors with the IRS. The United States seeks in-junctive and declaratory relief. 1 Based on the evidence presented at a trial on April 11, 1994, the court finds in favor of the government and against MacElvain.
I.…
2Cases cited8 opinions
- United States of America, Gary O. Booth, Richard D. Roller, and Barbara A. Shandony v. Douglas M. HartCourt of Appeals for the Eighth Circuit · 1983
- United States v. Lester ReevesCourt of Appeals for the Fifth Circuit · 1986
- Ryan v. BilbyCourt of Appeals for the Ninth Circuit · 1985
- United States v. Jean EkbladCourt of Appeals for the Seventh Circuit · 1984
- Peth v. BreitzmannDistrict Court, E.D. Wisconsin · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. BarkerDistrict Court, S.D. Georgia · 1998
- Audio Investments v. RobertsonDistrict Court, D. South Carolina · 2002
- United States v. KnudsonDistrict Court, D. Nebraska · 1997
- United States v. MacElvainCourt of Appeals for the Eleventh Circuit · 1995
- Audio Investments v. RobertsonDistrict Court, D. South Carolina · 2002
2 more not listed; retrieve them via the Exa API.