Legal Opinion
Gillis v. Internal Revenue Service
District Court, D. New Hampshire
Decided September 2, 1983No. Civ. No. 83-325-DPublishedCited by 3 opinions
1Opinion of the Court
ORDER
DEVINE, Chief Judge.
Plaintiff Patrick R. Gillis disputes his liability for certain federal taxes. He invokes the mandamus jurisdiction of this court pursuant to 28 U.S.C. § 1361.1 The matter is before the Court at this juncture for resolution of the defendants’ motion seeking dismissal for lack of jurisdiction.
At the outset, the Court notes that as the petition names as defendants certain individual employees of the United States Internal Revenue Service (“IRS”) in their official capacities,2 it is in actuality a *71suit against the United States, and is accordingly one falling within the…
2Cases cited15 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- United States v. MitchellSupreme Court of the United States · 1980
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- United States v. KingSupreme Court of the United States · 1969
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3Cited by3 opinions
- Beckless v. HecklerDistrict Court, N.D. Illinois · 1985
- Gilliland v. BrooksDistrict Court, M.D. Tennessee · 1986
- Mulitauaopele v. MaiavaHigh Court of American Samoa · 1993