Legal Opinion
Maxwell v. United States
District Court, N.D. Georgia
Decided August 3, 1999No. 1:98-cv-02713PublishedCited by 3 opinions
1Opinion of the Court
ORDER
FORRESTER, District Judge.
This matter is before the court on Defendant’s motion to dismiss [6-1] and motion for protective order and for stay pending resolution of its motion to dismiss [8-1].
I. Statement of the Case
Plaintiff William F. Maxwell brought the instant action pro se against the United States seeking a refund of federal income tax for tax years 1994, 1995, 1996 and 1997. Plaintiff alleges the following facts in support of his complaint.
On August 30, 1996, the Internal Revenue Service (“IRS”) sent Plaintiff a statu tory notice of deficiency for tax year 1994. Plaintiff…
2Cases cited5 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Owen A. Moran and Jean B. Moran v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- Allen F. Ehle v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Willis v. AlexanderCourt of Appeals for the Fifth Circuit · 1978
3Cited by3 opinions
- State v. SteedUtah Supreme Court · 2014
- Murray v. Comm'rUnited States Tax Court · 2012
- C. George v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2020