Legal Opinion
Simson v. United States
District Court, D. Oregon
Decided July 30, 1999No. Civil 99-605-JOPublished
1Opinion of the Court
OPINION AND ORDER
ROBERT E. JONES, District Judge.
Plaintiffs Neil and Judithe Simson, who appear pro se, filed this action against defendant United States of America, seeking recovery of an alleged overpayment of federal income taxes for the 1997 tax year. Defendant has moved to dismiss (# 9) plaintiffs’ complaint under Fed.R.Civ.P. 12(b)(6) for failure to state a claim. For the reasons stated, defendant’s motion is granted.
FACTUAL BACKGROUND
Plaintiffs allege that on or about January 28, 1998, they filed their 1997 income tax return, in which they requested a refund of $6,046.43. Complaint, p.…
2Cases cited13 opinions
- Edward G. Eldridge v. Sherman BlockCourt of Appeals for the Ninth Circuit · 1987
- Parks School of Business, Inc., Dba Parks College, a New Mexico Corporation v. Fife Symington Roy A. Nicholson Sally HeinCourt of Appeals for the Ninth Circuit · 1995
- Preston Broughton v. Cutter Laboratories Hospital Staff of Arizona State Prison Dr. Clements Dr. HydeCourt of Appeals for the Ninth Circuit · 1980
- Nicki Arron Bonner v. Mr. Lewis, Director at Adoc Cpo Crowley Cpo VegaCourt of Appeals for the Ninth Circuit · 1988
- Gilligan v. Jamco Development Corp.Court of Appeals for the Ninth Circuit · 1997
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