Legal Opinion

Wilkerson v. United States

District Court, E.D. Texas

Decided August 30, 1993No. 3:92 cv 78PublishedCited by 9 opinions

1Opinion of the Court

MEMORANDUM OPINION

JUSTICE, District Judge.

Plaintiff, Rhonda K. Wilkerson, brings this civil action against the United States under the Internal Revenue. Code, the Administrative Procedures Act, the Federal Torts ■ Claims Act, and the Fifth Amendment. The government has filed a motion to dismiss. For the reasons stated below, the govern- . ment’s motion to dismiss will be granted in part-and denied in part, in an order entered concurrently herewith.

I. Background

Wilkerson alleges that she owes no taxes and is the sole owner of Forstar Trailers. She further allegés that the Internal Revenue…

2Cases cited21 opinions

  1. Neitzke v. WilliamsSupreme Court of the United States · 1989
  2. Bowen v. MassachusettsSupreme Court of the United States · 1988
  3. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  4. Kaiser Aluminum & Chemical Sales, Inc. v. Avondale Shipyards, Inc.Court of Appeals for the Fifth Circuit · 1982
  5. Bob Jones University v. SimonSupreme Court of the United States · 1974

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3Cited by9 opinions

  1. Susie Myers Perkins, Administratrix of the Estate of John David Perkins, Jr., Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1995
  2. Allied/royal Parking L.P., a Limited Partnership Robert Silberman Bruce Silberman v. United StatesCourt of Appeals for the Ninth Circuit · 1999
  3. Soghomonian v. United StatesDistrict Court, E.D. California · 1999
  4. Wittmann v. United StatesDistrict Court, E.D. Missouri · 1994
  5. Ludtke v. United StatesDistrict Court, D. Connecticut · 1999

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