Legal Opinion
Ambort v. United States
Court of Appeals for the Tenth Circuit
Decided December 13, 2004No. 03-4230PublishedCited by 14 opinions
1Opinion of the Court
LUCERO, Circuit Judge.
Ernest Glenn Ambort appeals from the district court’s dismissal of his pro se complaint seeking injunctive and declaratory relief against the United States of America, specifically the Internal Revenue Service (IRS). 1 We determine that the district court lacked subject matter jurisdiction to proceed and therefore affirm the dismissal.
BACKGROUND
Ambort conducted tax seminars throughout the United States instructing attendees that, although they were United States residents, they could legally claim to be “nonresident aliens” exempt from most federal income taxes. He…
2Cases cited12 opinions
- Cheek v. United StatesSupreme Court of the United States · 1991
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- United States v. Ruth StudleyCourt of Appeals for the Ninth Circuit · 1986
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- South Carolina v. ReganSupreme Court of the United States · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Gravatt v. United StatesUnited States Court of Federal Claims · 2011
- Tooele County v. United StatesCourt of Appeals for the Tenth Circuit · 2016
- United States v. AmbortCourt of Appeals for the Tenth Circuit · 2005
- Green Solution Retail, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2017
- Securities & Exchange Commission v. DeYoungCourt of Appeals for the Tenth Circuit · 2017
9 more not listed; retrieve them via the Exa API.