Berry v. Ketchikan Public Utilities

OPINION

Gerald Berry appeals from a decision of the trial court holding that it does not have jurisdiction over Berry’s suit against his employer, Ketchikan Public Utilities (KPU), for “trover and conversion” involving the withholding of Berry’s earnings under a levy by the Internal Revenue Service (IRS) to recover delinquent income taxes. For the reasons that follow, we affirm the decision of the trial court, and grant KPU reasonable attorneys fees and costs incurred as a result of this appeal.

I. FACTS AND PROCEEDINGS

Gerald Berry is a self-styled “Freeman” who claims to be immune from any and…