Legal Opinion
O'BRIEN v. Evans
District Court, D. Oregon
Decided January 28, 1983No. Civ. 82-6215-EPublishedCited by 3 opinions
1Opinion of the Court
OPINION and ORDER
JAMES M. BURNS, Chief Judge:
The plaintiff, James O’Brien, seeks injunctive and declaratory relief from the Internal Revenue Service’s assessment of a $500 penalty for filing a false exception certificate. He wishes to represent all others similarly situated. Fed.R.Civ.P. 23.
This matter is before me to review Judge Hogan’s findings and recommendation to dismiss the case for lack of subject matter jurisdiction. 28 U.S.C. § 636(b)(1). The plaintiff objects. Id. § 636(b)(1)(C). I reach the same destination as did Judge Hogan, though I travel on a somewhat different roadway. 1…
2Cases cited17 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Lipke v. LedererSupreme Court of the United States · 1922
- Joshua Stonecipher v. William E. BrayCourt of Appeals for the Ninth Circuit · 1981
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
- United States v. Frank H. Molitor, Frank H. Molitor v. United StatesCourt of Appeals for the Ninth Circuit · 1964
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3Cited by3 opinions
- First Atlas Funding Corp. v. United StatesUnited States Court of Claims · 1991
- National Federation of Republican Assemblies v. United StatesDistrict Court, S.D. Alabama · 2001
- Burton v. United StatesDistrict Court, N.D. Texas · 1984