Norma Williams v. United States
Court of Appeals for the Eleventh Circuit
1Opinion of the Court
HATCHETT, Circuit Judge:
Norma Williams brought this action in the District Court for the Southern District of Florida under I.R.C. § 7429(b)(1). 1 The district court entered a final judgment of dismissal for lack of venue because Norma Williams, the appellant, is an alien. Williams argues that such a holding unconstitutionally infringes upon her fifth amendment rights and the rights of all alien taxpayers. We remand to the district court.
Norma Williams, a citizen of the United Kingdom, has a visa which allows her to visit and stay in the United States. During the past year, Williams spent…
2Cases cited15 opinions
- Broadrick v. OklahomaSupreme Court of the United States · 1973
- Plyler v. DoeSupreme Court of the United States · 1982
- Bolling v. SharpeSupreme Court of the United States · 1954
- United States v. RainesSupreme Court of the United States · 1960
- Schneider v. RuskSupreme Court of the United States · 1964
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3Cited by26 opinions
- Abrams v. CommissionerUnited States Tax Court · 1984
- Susie Schuster, A/K/A Susie Schuster Translateur v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- Donald E. Hiley and Ruth v. Hiley v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- Stebco Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- Wilson v. Wilson-Cook Medical, Inc.District Court, M.D. North Carolina · 1989
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