Legal Opinion
Parham v. Lámar
District Court, M.D. Florida
Decided April 16, 1998No. 97-1986-CIV-T-17CPublished
1Opinion of the Court
ORDER ON DEFENDANTS’ MOTION TO DISMISS
KOVACHEVICH, Chief Judge.
I. PROCEDURAL BACKGROUND
Plaintiff seeks an award of compensatory and exemplary damages against Defendants in the amount of $1,020,000.00, in their official capacity as Internal Revenue Service (I.R.S.) employees. This action arises from Defendants’ seizure of Plaintiffs 1994 Nissan Sentra, which was seized subsequent to the issuance of a Levy and Notice of Seizure in order to collect his delinquent income tax payments. Plaintiff claims that the Defendants’ seizure of his property violates the Fourth, Fifth, Sixth, Ninth, and…
2Cases cited11 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Hughes v. RoweSupreme Court of the United States · 1980
- Schweiker v. ChilickySupreme Court of the United States · 1988
- Quality Foods De Centro America, S.A. And Duroparts De El Salvador, S.A. v. Latin American Agribusiness Development Corporation, S.A.Court of Appeals for the Eleventh Circuit · 1983
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