Louie N. Elias v. W.H. Connett
Court of Appeals for the Ninth Circuit
1Opinion of the Court
ALARCON, Circuit Judge:
Louie N. Elias appeals pro se from the denial of his motion for preliminary injunction and from the dismissal of his first amended complaint for failure to state a claim upon which relief may be granted. 1 Elias contends that the Internal Revenue Service (IRS) improperly assessed and collected taxes against him for the tax years 1974 through 1979, 1981, and 1982. He also contends that the United States waived its sovereign immunity to suit pursuant to 28 U.S.C. § 2410. We have jurisdiction pursuant to 28 U.S.C. §§ 1291 and 1292(a)(1). We affirm.
I
On December 19, 1984,…
2Cases cited25 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Hal Roach Studios, Inc., a Delaware Corporation v. Richard Feiner and Company, Inc., a New York CorporationCourt of Appeals for the Ninth Circuit · 1990
- Sampson v. MurraySupreme Court of the United States · 1974
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
20 more not listed; retrieve them via the Exa API.
3Cited by164 opinions
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Craig v. Comm'rUnited States Tax Court · 2002
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- Guthrie v. SawyerCourt of Appeals for the Tenth Circuit · 1992
159 more not listed; retrieve them via the Exa API.