Legal Opinion

Carl Michael Seibert v. D. T. Baptist, District Director of Internal Revenue Service

Court of Appeals for the Fifth Circuit

Decided May 3, 1979No. 78-3007PublishedCited by 36 opinions

1Per curiam

AFFIRMED on the basis of the Memorandum of Opinion of United States District Judge Sam C. Pointer, Jr., a copy of which is an appendix hereto.

APPENDIX

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ALABAMA

Northeastern Division

CARL MICHAEL SEIBERT, Plaintiff, -vs.D. T. BAPTIST, DISTRICT DIRECTOR OF INTERNAL REVENUE, et al., Defendants.

NO. CA 77-P-0951-NE

MEMORANDUM OF OPINION

BACKGROUND

What can only be characterized as an unusual set of events has led to the defendants’ motion to dismiss the plaintiff’s complaint. It is this motion which is currently before the court. Since both parties have…

2Cases cited18 opinions

  1. Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
  2. Scheuer v. RhodesSupreme Court of the United States · 1974
  3. Mapp v. OhioSupreme Court of the United States · 1961
  4. Pierson v. RaySupreme Court of the United States · 1967
  5. Weeks v. United StatesSupreme Court of the United States · 1914

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3Cited by36 opinions

  1. James B. Stanley v. Central Intelligence Agency United States Department of Defense U.S. ArmyCourt of Appeals for the Fifth Circuit · 1981
  2. Nguyen v. United StatesCourt of Appeals for the Eleventh Circuit · 2009
  3. Linda H. Broadway v. John R. Block, Secretary of AgricultureCourt of Appeals for the Fifth Circuit · 1982
  4. Lewis E. Jones v. Clifford Alexander, Secretary of the ArmyCourt of Appeals for the Fifth Circuit · 1980
  5. Daniel R. Rutherford and Linda D. Rutherford v. United States of America, District Director of the Internal Revenue Service and Marvin KuntzCourt of Appeals for the Fifth Circuit · 1983

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