Tinsley v. Commissioner

MEMORANDUM OPINION AND ORDER

SOLIS, District Judge.

Now before the Court are:

1. Defendant Western-Southern Life Insurance Co.’s Motion and Brief in Support of Dismissal, filed October 10, 1996; and

2. Plaintiffs Response and Brief in Support to Defendant’s Motion to Dismiss, filed November 4,1996.

The Court finds that Western-Southern Life Insurance Co.’s motion to dismiss should be GRANTED.

BACKGROUND

In 1996 when she filed her complaint, Tinsely was an inmate in a federal detention center. The IRS contacted Tinsely about her failure to file individual income tax returns in 1993. Tinsely responded…