OLDLAND v. KURTZ

Civ. A. Nos. 81-K-275, 81-K-298, 81-K-310, 81-K-326, 81-K-330, 81-K-516, 81-K-583 and 81-K-726.

528 F.Supp. 316 (1981)

John H. OLDLAND, Plaintiff, v. Jerome KURTZ, Commissioner of the Internal Revenue Service; W. E. Williams, Acting Commissioner; G. L. Mihlbachler, District Director; Mr. Nicoletti, Person to Contact; K. Kohler, Agent; William Wheatley, Revenue Officer; and, R. E. Evers, Revenue Officer, Defendants. Robert V. GLIDEWELL, Plaintiff, v. Jerome KURTZ, Commissioner of the Internal Revenue Service; W. E. Williams, Acting Commissioner; G. L. Mihlbachler, District Director; Mr. Nicoletti, Person to Contact; Pam Moore, Agent; William Wheatley, Revenue Officer; and, R. E. Evers, Revenue Officer, Defendants. Mikel D. PICKERING, Plaintiff, v. Jerome KURTZ, Commissioner of the Internal Revenue Service; W. E. Williams, Acting Commissioner; G. L. Mihlbachler, District Director; Mr. Nicoletti, Person to Contact; Kyle D. Kohler, Agent; Robert E. Evers, Agent; and, William Wheatley, Revenue Officer, Defendants. Jerry D. PRICHARD, Plaintiff, v. Jerome KURTZ, Commissioner of the Internal Revenue Service; W. E. Williams, Acting Commissioner; G. L. Mihlbachler, District Director; Mr. Nicoletti, Person to Contact; Kyle D. Kohler, Agent; R. E. Evers, Revenue Officer; and, William Wheatley, Revenue Officer, Defendants. Ronald L. BATES, Plaintiff, v. Jerome KURTZ, Commissioner of the Internal Revenue Service; W. E. Williams, Acting Commissioner; G. L. Mihlbachler, District Director; Pam Moore, Agent; V. P. Nicoletti, Agent; R. E. Evers, Revenue Officer; and, Leo H. Kordsmeier, Revenue Officer, Defendants. Jeffrey J. WALBRIDGE and Gretchen J. Walbridge, Plaintiffs, v. Jerome KURTZ, Commissioner of the Internal Revenue Service; W. E. Williams, Acting Commissioner; G. L. Mihlbachler, District Director; Mr. Nicoletti, Person to Contact; Leo H. Kordsmeier; William Wheatley; and Unknown Examiner, Defendants. Earl H. ALMOND, Jr., Plaintiff, v. Jerome KURTZ, Commissioner of the Internal Revenue Service; W. E. Williams, Acting Commissioner; G. L. Mihlbachler, District Director; Mr. Gullion, Person to Contact; and, Kyle D. Kohler, Agent, Defendants. Arnold L. MILLER and Rebecca R. Miller, Plaintiffs, v. Jerome KURTZ, Commissioner of the Internal Revenue Service; W. E. Williams, Acting Commissioner; G. L. Mihlbachler, District Director; George C. Young, District Counsel; Larry R. Hyatt, Chief Criminal Investigation Division; Mr. Gullion, Person to Contact; Hal Kaye, Agent; Michael J. L. Kelly, Agent; and, Does A to Z, Defendants.

United States District Court, D. Colorado.

November 25, 1981.


Attorney(s) appearing for the Case

John H. Oldland, pro se.

William A. Bower, Tax Div., Dept. of Justice, Washington, D. C., for defendants.


MEMORANDUM OPINION AND ORDERS

KANE, District Judge.

The complaints in these eight cases state identical or very similar allegations. Defendants have filed identical or very similar motions in each. I therefore consider all of the issues together.

Plaintiffs state three general allegations:1

(1) the income tax is an excise or privilege tax which does not apply to them;

(2) IRS employees have a statutory...

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