Douglas v. United States
District Court, S.D. Georgia
1Opinion of the Court
ORDER
ALAIMO, Chief Judge.
This case is before the Court on the defendant’s motion to dismiss for lack of subject matter jurisdiction and for failure to state a claim upon which relief may be granted. For the reasons discussed below, the Court finds that it lacks jurisdiction over the plaintiff’s claims and that this suit must, therefore, be dismissed.
On July 3, 1979, the Internal Revenue Service (“IRS”) levied upon and removed $5,815.16 from a savings account at the Baxley Federal Savings and Loan Association. The account was in the names of Ellen Sellers Douglas, the plaintiff, and Willie…
2Cases cited14 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Schroeder v. City of New YorkSupreme Court of the United States · 1962
- Walker v. City of HutchinsonSupreme Court of the United States · 1956
- The MARY, Stafford, MastfSupreme Court of the United States · 1815
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3Cited by10 opinions
- Earl Winebrenner v. United StatesCourt of Appeals for the Ninth Circuit · 1991
- William L. Comer Family Equity Trust v. United StatesDistrict Court, E.D. Michigan · 1990
- Laubinger v. Department of RevenueMassachusetts Appeals Court · 1996
- United States v. National Bank of CommerceCourt of Appeals for the Eighth Circuit · 1984
- 911 Management, LLC v. United StatesDistrict Court, D. Oregon · 2009
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