Legal Opinion

Donovan v. Maisel

District Court, D. Delaware

Decided December 23, 1982No. Civ. A. 82-491, 82-500 and 82-508 to 82-510PublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM OPINION

LATCHUM, Chief Judge.

In each of these five consolidated cases, each of the plaintiffs, appearing pro se, has filed substantially identical complaints. Each complaint contains the conclusory allegations: (a) that the defendants, agents of the Internal Revenue Service (“IRS”) of the United States, have made an erroneous levy upon the wages of the plaintiffs in an endeavor to collect income taxes, (b) that each plaintiff owed no tax last year and expects to owe none this year, (c) that the assessments are invalid on various alleged procedural grounds, and (d) that plaintiffs’…

2Cases cited22 opinions

  1. Fuentes v. ShevinSupreme Court of the United States · 1972
  2. Sampson v. MurraySupreme Court of the United States · 1974
  3. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  4. Bull v. United StatesSupreme Court of the United States · 1935
  5. Bob Jones University v. SimonSupreme Court of the United States · 1974

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3Cited by4 opinions

  1. Betlyon v. ShyDistrict Court, D. Delaware · 1983
  2. Christensen v. United StatesDistrict Court, D. New Jersey · 1990
  3. Davidson v. CommissionerDistrict Court, S.D. New York · 1984
  4. Winchester v. Internal Revenue ServiceDistrict Court, E.D. Michigan · 1987

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