Legal Opinion
Scott v. Internal Revenue Service
District Court, E.D. Tennessee
Decided September 20, 1985No. CIV-1-85-294PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM
EDGAR, District Judge.
This matter is before the Court on defendant’s motion to dismiss pursuant to Federal Rules of Civil Procedure 12(b)(1), (2), and (6). This is a proceeding filed by a taxpayer claiming damages for various tortious acts allegedly committed by the Internal Revenue Service (hereinafter “IRS”) and for a claim for moneys allegedly due and owing from the IRS. Plaintiff appears in this case pro se.
Defendant asserts a number of different grounds in its motion to dismiss. First, defendant argues that the IRS is not a proper party to the proceedings and that the United…
2Cases cited9 opinions
- United States v. MitchellSupreme Court of the United States · 1980
- Affiliated Ute Citizens of Utah v. United StatesSupreme Court of the United States · 1972
- Estelle E. Caton v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1974
- Executive Jet Aviation, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1974
- Best Bearings Co., an Illinois Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1972
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Matthews v. United States (In Re Matthews)United States Bankruptcy Court, S.D. Alabama · 1995
- Driskill v. StateTexas Supreme Court · 1990
- Campbell v. United States (In Re Campbell)United States Bankruptcy Court, N.D. Florida · 1995
- Driskill v. StateCourt of Appeals of Texas · 1989
- Driskill v. StateCourt of Appeals of Texas · 1989
3 more not listed; retrieve them via the Exa API.