Legal Opinion

Ishler v. Commissioner

District Court, N.D. Alabama

Decided July 5, 2006No. Civil Action CV-05-S-1108-NEPublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION

SMITH, District Judge.

Plaintiff, Domer L. Ishler, asserts claims against three defendants: (1) the Commissioner of Internal Revenue for the United States of America (“the Commissioner”); (2) John L. Richardson, an agent for the Internal Revenue Service (“IRS”); 1 and (3) Nissei Sangyo America, Ltd. (“NSA”). 2 Plaintiff bases federal subject matter jurisdiction on 28 U.S.C. §§ 1331, 3 1346, 4 1361, 5 2201 6 and 2202, 7 as he alleges statutory-violations, asserts claims against officials of the United States government, and requests declaratory relief. All of plaintiffs claims…

2Cases cited71 opinions

  1. Conley v. GibsonSupreme Court of the United States · 1957
  2. Estelle v. GambleSupreme Court of the United States · 1976
  3. Haines v. KernerSupreme Court of the United States · 1972
  4. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  5. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998

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3Cited by6 opinions

  1. Ishler v. United StatesUnited States Court of Federal Claims · 2014
  2. Dockery v. United States Department of TreasuryDistrict Court, District of Columbia · 2009
  3. Dockery v. U.S. Department of TreasuryDistrict Court, District of Columbia · 2009
  4. Graham v. Internal Revenue Criminal Investigation UnitDistrict Court, M.D. Florida · 2025
  5. Piccard v. DeedyDistrict Court, N.D. Georgia · 2021

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