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ADAMS v. JOHNSON

No. 02-35509.

355 F.3d 1179 (2004)

Charles ADAMS; Josephine Sotro; Daniel Abelein; Susan Abelein; William E. Allen; Lars Andres; Gurbaksh Singh; Henry Andrew; Gurmit Singh; Karla Andrew; Joe Sotro, Sr.; Robert Andrews; Joe Sotro, Jr; Carol Andrews; Cynthia Sotro; Curt D. Barnes; Roy Barnes; Richard Steele; Antoinette Barnes; Wanda Steele; Wilbur Steen; Ernest Bartak; Laura Steen; Ann Bartak; James Stroud; Clarence Beardsley; Mary Stroud; Janice Beardsley; Jerry Bergamyer; Silas Suits; Nadine Bergamyer; Bette Suits; Robert Bergevin; Catherine Tharin; Grace Bergevin; Larry Thompson; Donald Berry; Judy Thompson; Robert Tulp; Claudette Tulp; Gary Blackburn; Daniel Vash; Margaret Blackburn; Eugene Botkins; Carla Vash; Dale Warner; Gordon Bradberry; Margaret Warner; Linda Bradberry; Richard Wenborne; David Britton; Noreen Wenborne; Judy Britton; Mike Williams; Kenneth Brown; Sheryl Williams; Elizabeth Brown; Gene R. Wolford; Kenneth Buehner; Dan Wyatt; John Bufis; Darlene Wyatt; Penny Bufis; Bruce Bulger; Dorene Bulger; Charles Byrd; Jackie Byrd; Robert Capehart; Ingrid Capehart; Roger Carter; Lora Carter; Roger Catlow; Mary Catlow; Boyd Chisholm; Anita Chisholm; Donald Clayton; Yvonne Clayton; Richard Collan; Jacob Conner; Barbara Conner; Scott J. Conner; Tom Costello; Mary Costello; Michael Dale; Ellen Dale; Thomas Emerson; Lydia Emerson; Helen Foy; Marvin Franklin; Barbara Franklin; Gordon Freeman; Ilene Freeman; Joseph Gilmore; Alan Gott; Linda Gott; James K. Hall; Gary Hamm; Mary Hamm; James Harper; Gilbert Hay, III; Kenneth Herman; David Higdon; Sena Higdon; Keith Hodnett; William Holzendorf; Barbara Holzendorf; Brent Hubbard; Dorinda Hubbard; John Ittner; Eleanor Ittner; Robert Jenkins; Eyonne Jenkins; Bobbie Johnson; Martha Johnson; Timothy Kaczocha; Kim Holmes; Michael Keller; Jin Keller; Neal Kempt; Karen Kemp; James Lindley; Ann Lindely; Travis Lindley; Barbara Lindley; Marcus Lowe; Susan Lowe; Dan Lynch; Florence Lynch; Alfred Malinowski; Walter Marlatt; Audrey Marlatt; Glenn Matherne; Merril Matherne; Gary Mcdonough; Edwin Mcgifford; Verna Mcgifford; Thomas Mcintyre; Deborah Mcintyre; Fred Mcnatt; Patricia Mcnatt; Gerald Mcneely; Deborah Mcneely; John Mekulsia; Roger Meier; Karren Meier; James Moffett; Frances Moffett; John B. Moody; Glenn Mortensen; Helen Nash; Curt Nelson; Lawrence Noble; Mary Noble; Gary Parker; Larry Pauly; Dale Pemberton; Irene Pemberton; Mike Ponder; Debbie Ponder; Larry Potts; Shirley Potts; Daniel Quinones; A. Don Ray; Bernice Ray; Jay Schndieder; Leon Shepard; Mary Shepard; Ron Shiplet; Louetta Shiplet; Judith Parker, Plaintiffs-Appellants, v. Norman S. JOHNSON; Brad Lyle; William Mcdevitt; John Meek; Daniel Mulhall; David Osgrod; Jill Page; Wes Pohl; Harry Potter; Deborah Richie; Robert Spooner; Lavonne Tobia; Marilyn Ulbright; Candice Mack; Larry Lindelof; Thomas Ballard; Teresa Castro, Deceased on 10/3/01; Chris Coones; Colleen Haddigan; John Hall; Thomas Healy; Walter J. Hoyt, III; Sue Hullen; Blake Johnson, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed January 22, 2004.

Attorney(s) appearing for the Case

Wendy S. Pearson, Pearson Merriam, P.C., Seattle, WA, for the plaintiffs-appellants.

Anthony T. Sheehan, United States Department of Justice, Tax Division, Washington, DC, for the defendants-appellees.

Before ALDISERT, GRABER, and GOULD, Circuit Judges.

GOULD, Circuit Judge:

Partners in cattle partnerships organized and managed by breeder Walter J. Hoyt, III (the "Hoyt partnerships") brought suit against Hoyt and more than twenty Internal Revenue Service ("IRS") agents (the "federal defendants") in the United States District Court for the District of Oregon asserting claims for money damages under Bivens v. Six Unknown Named Agents of the Federal Bureau of Narcotics, 403 U.S. 388

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