Jackson v. Wise

ORDER GRANTING DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT

ALDON J. ANDERSON, District Judge.

Plaintiff Jackson, a professional tax preparer, filed this federal common law damage suit against five named officers and fifteen unnamed agents of the Internal Revenue Service alleging violations of his Fourth and Fifth Amendment rights. The named defendants have moved for summary judgment, relying primarily on the defense of official immunity. The nature of a Rule 56 motion and the special importance of the facts upon judgment in a damage action for constitutionally proscribed conduct make requisite an…