Legal Opinion
Herbert Fletcher v. United States
Court of Appeals for the Fifth Circuit
Decided December 6, 2011No. 11-10513UnpublishedCited by 5 opinions
1Opinion of the Court
PER CURIAM: *
On June 14, 2010, the Internal Revenue Service issued Plaintiff-Appellant Herbert Fletcher a notice of deficiency regarding his 2007 income taxes. Fletcher responded by filing a pro se suit in Texas state court seeking an injunction to prevent Defendant-Appellee United States of America from collecting the taxes and a declaratory judgment that he was not required to pay his 2007 income taxes. The United States removed to district court and moved to dismiss. The district court dismissed Fletcher’s suit for failing to comply with the requirements of the Internal Revenue Code’s…
2Cases cited12 opinions
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. DalmSupreme Court of the United States · 1990
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