Legal Opinion
Riggs v. United States
District Court, N.D. Illinois
Decided December 19, 1983No. 83 C 6314PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
SHADUR, District Judge.
Charles and Rosemary Riggs (collectively “Riggs”) bring this pro se action to quash three Internal Revenue Service (“IRS”) summonses issued August 18 and 19, 1983 1 to third parties allegedly in possession of Riggs’ records. In response the United States has moved for dismissal under Fed.R.Civ.P. (“Rule”) 12(b)(1), contending Riggs’ untimely filing deprives this Court of subject matter jurisdiction. For the reasons stated in this memorandum opinion and order, the motion is granted.
Facts
In the course of an IRS investigation of Riggs’ 1976-82…
2Cases cited9 opinions
- Texie G. Carr v. The Veterans Administration, and J. G. ThompsonCourt of Appeals for the Fifth Circuit · 1975
- Eugene Whipp v. Caspar Weinberger, Secretary of Health, Education and WelfareCourt of Appeals for the Sixth Circuit · 1974
- Godwin v. United StatesDistrict Court, D. Delaware · 1983
- Richard A. Wilson and Sharon L. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- William Kollios v. United StatesCourt of Appeals for the First Circuit · 1975
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Ponsford v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Ponsford v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- George M. Stringer v. United States of America, and Ira G. Chambless, Internal Revenue Agent, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Dame v. United StatesDistrict Court, S.D. New York · 1986
- Yocum v. United States Internal Revenue ServiceDistrict Court, N.D. Indiana · 1984
6 more not listed; retrieve them via the Exa API.