Legal Opinion
Eric A. Pollard v. Commissioner, Internal Revenue Service
Court of Appeals for the Eleventh Circuit
Decided May 7, 1987No. 86-8567PublishedCited by 12 opinions
Non-Argument Calendar.
1Per curiam
The appellant, Eric A. Pollard, filed a petition with the United States Tax Court, seeking a redetermination of deficiencies that had been asserted by the Commissioner for the years 1982 and 1983. In his petition, Pollard alleged that the Commissioner lacked personal and subject matter jurisdiction and that the Sixteenth Amendment to the Constitution of the United States was fraudulently adopted. Pollard further sought an injunction against the Commissioner, ordering him to cease and desist from further action against him. The Commissioner filed motions to dismiss Pollard’s complaint for…
2Cases cited5 opinions
- Eric A. Pollard v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1986
- Charles H. Stubbs v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1986
- William M. Biermann v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Billy D. Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- William E. McNair v. Roscoe Eggers, Commissioner of Internal Revenue, United States of America, Acting in His Official CapacityCourt of Appeals for the Eleventh Circuit · 1986
3Cited by12 opinions
- Joseph A. Lefebvre v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1987
- United States v. MorseCourt of Appeals for the Eleventh Circuit · 2008
- Arnold Cohn and Eleanor L. Cohn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Gene and Debra Webb v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- Charles Burke v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
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