Legal Opinion

Nix El v. Internal Revenue Service

District Court, District of Columbia

Decided February 10, 2017No. Civil Action No. 2016-0443PublishedCited by 7 opinions

1Opinion of the Court

MEMORANDUM OPINION

Granting in Part and Denying in Part Dependant’s Motion To Dismiss, Granting Plaintiff’s Request To Amend the Complaint, Transferring Case

RUDOLPH CONTRERAS, United States District Judge

I. INTRODUCTION

Pro se plaintiff Jeffrey B. Nix El alleges that he has been improperly denied income tax refunds for 2011 and 2014 and seeks relief to the tune of more than $1.6 million in damages, Defendant, the Internal Revenue Service (“IRS”), moves to dismiss Mr. Nix El’s complaint on the grounds that, among other issues, venue is improper. The Court agrees with Defendant that venue is…

2Cases cited10 opinions

  1. Erickson v. PardusSupreme Court of the United States · 2007
  2. Atlantic Marine Constr. Co. v. United States Dist. Court for Western Dist. of Tex.Supreme Court of the United States · 2013
  3. Goldlawr, Inc. v. HeimanSupreme Court of the United States · 1962
  4. Naartex Consulting Corporation, Russell Huff v. James G. Watt, Secretary of InteriorCourt of Appeals for the D.C. Circuit · 1983
  5. Blackmar v. GuerreSupreme Court of the United States · 1952

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3Cited by7 opinions

  1. Bucholz v. MnuchinDistrict Court, District of Columbia · 2020
  2. Salmon v. BidenDistrict Court, W.D. Virginia · 2024
  3. Tingler v. Internal Revenue Service (IRS)District Court, S.D. Ohio · 2025
  4. Tingler v. Internal Revenue Service (IRS)District Court, N.D. Ohio · 2025
  5. Water Quality Insurance Syndicate v. National Pollution Funds CenterDistrict Court, S.D. New York · 2020

2 more not listed; retrieve them via the Exa API.

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