HUGHES v. U.S.

Nos. 90-56150, 91-55195.

953 F.2d 531 (1992)

Richard C. HUGHES; Joan C. Hughes, Plaintiffs-Appellants, v. UNITED STATES of America; Commissioner of Internal Revenue, Defendants-Appellees. Richard C. HUGHES; Joan C. Hughes, Plaintiffs-Appellants, v. COMMISSIONER OF IRS; United States of America; Steven R. High; Lena High; United Savings Bank, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided January 9, 1992.


Attorney(s) appearing for the Case

Richard C. Hughes and Joan C. Hughes, pro se.

Gary R. Allen, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants-appellees.

Before PREGERSON, CANBY and RYMER, Circuit Judges.


RYMER, Circuit Judge:

Richard and Joan Hughes, in an effort to forestall any further tax collection activities against them, brought suit against the United States and the Commissioner of Internal Revenue seeking declaratory and injunctive relief and damages. The district court dismissed the counts seeking declaratory and injunctive relief on the ground that the court lacked subject matter jurisdiction, and granted summary judgment in favor of the government and the...

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