Legal Opinion
Labry v. Internal Revenue Service
District Court, E.D. Louisiana
Decided June 6, 1996No. Civil Action 96-1653PublishedCited by 7 opinions
1Opinion of the Court
ORDER AND REASONS
FELDMAN, District Judge.
Before the Court is the plaintiffs’ motion to remand and the defendant’s motion to dismiss. For the reasons that follow, the motion to remand is DENIED and the motion to dismiss is GRANTED.
Background
On April 16, 1996 the plaintiffs, James M. Labry and Cheryl C. Labry, filed a state court rule to show cause why tax liens in favor of the Internal Revenue Service should not be canceled under Louisiana Revised Statute § 9:5166. 1 On May 7, 1996 the gov- eminent filed an exception to the rule to show cause. 2 On May 14, 1996 the IRS removed the case to this…
2Cases cited12 opinions
- Shamrock Oil & Gas Corp. v. SheetsSupreme Court of the United States · 1941
- United States v. MitchellSupreme Court of the United States · 1980
- Library of Congress v. ShawSupreme Court of the United States · 1986
- Donald J. Willy, and George A. Young v. The Coastal Corp., Coastal States Management Co., Inc., DefendantsCourt of Appeals for the Fifth Circuit · 1988
- Blackmar v. GuerreSupreme Court of the United States · 1952
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3Cited by7 opinions
- Blachy v. ButcherCourt of Appeals for the Sixth Circuit · 2000
- Jacko v. Thorn Americas, Inc.District Court, E.D. Texas · 2000
- Chariot Plastics, Inc. v. United StatesDistrict Court, S.D. New York · 1998
- Hingst v. Providian National BankDistrict Court, S.D. Texas · 2000
- Pittman v. Memorial Herman HealthcareDistrict Court, S.D. Texas · 2000
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