Legal Opinion

Lindsey v. United States

District Court, District of Columbia

Decided February 1, 2008No. Civil Action 05-1761 (RBW)PublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM OPINION

REGGIE B. WALTON, District Judge.

Steven J. Lindsey and Patricia L. Lindsey, the plaintiffs in this civil suit, allege that the United States government, through the Internal Revenue Service (the “IRS”), “recklessly, intentionally!),] or by reason of negligence disregarded and continue to disregard provisions of Title 26 of the United States Code [ (the “Internal Revenue Code” or the “IRC”) ] and the regulations promulgated thereunder.” Complaint ¶ 1. On August 22, 2006, the Court issued a memorandum opinion and accompanying order addressing both the motion to dismiss for…

2Cases cited10 opinions

  1. Jones v. BockSupreme Court of the United States · 2007
  2. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  3. Brian P. Moore v. Agency for International DevelopmentCourt of Appeals for the D.C. Circuit · 1993
  4. Lindsey v. United StatesDistrict Court, District of Columbia · 2006
  5. Joseph P. Murray v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1995

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3Cited by3 opinions

  1. Darryl West v. Marc Landau and Drinda OsborneDistrict Court, E.D. Michigan · 2026
  2. Lewis v. MauskopfDistrict Court, District of Columbia · 2022
  3. Lindsey v. United StatesDistrict Court, District of Columbia · 2009

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