Legal Opinion
Walker v. Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided June 16, 1964No. 19047PublishedCited by 7 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
Miss Claudia Walker, appearing throughout in propria persona, brought this action against the Internal Revenue Service and others, to enjoin the collection of deficiencies in federal income taxes determined and assessed against her for the calendar years 1953 through 1956. Defendants moved to dismiss the action on the grounds that the district court lacked jurisdiction over the subject matter and the complaint does not state a claim upon which relief can be granted.
After the complaint had been amended the motion to dismiss was heard and granted, the precise grounds…
2Cases cited5 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
3Cited by7 opinions
- Williams v. United StatesDistrict Court, D. Nevada · 1973
- Petrie v. CommissionerDistrict Court, D. Nevada · 1988
- Laino v. United StatesCourt of Appeals for the Second Circuit · 1980
- Moon v. FreemanDistrict Court, E.D. Washington · 1965
- Enterprises Unlimited, Inc. v. DavisCourt of Appeals for the Ninth Circuit · 1965
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