Legal Opinion

Lawton v. Commissioner Internal Revenue Service

District Court, District of Columbia

Decided March 19, 2026No. Civil Action No. 2024-3653Published

1Opinion of the Court

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA NORMAN H. LAWTON, Plaintiff, v. Civil Action No. 24-cv-3653 (RDM) UNITED STATES, Defendant. 1 MEMORANDUM OPINION Pending before the Court are Defendant United States’ Motion to Dismiss, Dkt. 13, and pro se Plaintiff Norman Lawton’s Motions for Relief from Judgment, Dkts. 18, 22. For the reasons set forth below, the Court will GRANT Defendant’s motion to dismiss and will DENY Plaintiff’s motions for relief from judgment. I. BACKGROUND Plaintiff’s complaint alleges the following facts, which the Court accepts as true for the purpose of…

2Cases cited21 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. Scheuer v. RhodesSupreme Court of the United States · 1974
  4. Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
  5. Atlantic Marine Constr. Co. v. United States Dist. Court for Western Dist. of Tex.Supreme Court of the United States · 2013

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