Legal Opinion
Christian v. Commissioner
District Court, D. Maryland
Decided October 1, 1999No. Civil Action No. Y-98-1913Published
1Opinion of the Court
*688MEMORANDUM
JOSEPH H. YOUNG, Senior District Judge.
Plaintiffs George Christian and Marion E. Christian brought suit against the Commissioner of the Internal Revenue Service (“Commissioner”), the Director of the Philadelphia Service Center, and the District Director of the Internal Revenue Service, seeking to enjoin the assessments and collection of federal income taxes for the years 1979 through 1984. Plaintiffs also seek the return of all property and money taken thus far with respect to those years. Defendants filed a motion to dismiss.
I
Plaintiffs’ claims in this suit arise from their…
2Cases cited7 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- Christian v. CommissionerUnited States Tax Court · 1994
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