Legal Opinion
Kuypers v. Comptroller of the Treasury of Maryland
District Court, D. Maryland
Decided April 30, 2001No. Civ. H-01-616PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
HARVEY, Senior District Judge.
Pieter G. Kuypers (“Kuypers”) is a seaman. Proceeding pro se, Kuypers has filed a complaint in this Court naming as the sole defendant the Comptroller of the Treasury of the State of Maryland (the “Comptroller”).
Plaintiff Kuypers has styled his action as one to recover seaman’s wages allegedly withheld by the Comptroller under the tax laws of the State of Maryland in violation of 46 U.S.C. § 11108. He claims that he is entitled to a double wage penalty pursuant to 46 U.S.C. §§ 10318 and 10504 and that the total accordingly owed to him by the…
2Cases cited11 opinions
- Mt. Healthy City School District Board of Education v. DoyleSupreme Court of the United States · 1977
- Edelman v. JordanSupreme Court of the United States · 1974
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Puerto Rico Aqueduct and Sewer Authority v. Metcalf & Eddy, Inc.Supreme Court of the United States · 1993
- Alden v. MaineSupreme Court of the United States · 1999
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3Cited by5 opinions
- Comptroller of the Treasury v. ZorzitCourt of Special Appeals of Maryland · 2015
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- Ryan Tomlinson v. Department of Treasury, et al.District Court, D. Maryland · 2026
- Waheed v. State of MarylandDistrict Court, D. Maryland · 2021