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HUTCHINSON v. UNITED STATES

No. 79-4542.

677 F.2d 1322 (1982)

J. Albert HUTCHINSON, Plaintiff-Appellant, v. UNITED STATES of America, A political entity and corporation, Commissioners of Internal Revenue and Acting Commissioners of Internal Revenue, Twenty Unknown District Directors, Acting District Directors, and Revenue Agents of Internal Revenue Service, Western Division, Delagatees of the Secretary of the Treasury, each Incumbent during the Calendar Years 1970 through 1977, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Submitted April 8, 1982.

Decided May 26, 1982.

Attorney(s) appearing for the Case

J. Albert Hutchinson, in pro per.

John A. Dudeck, Jr., Dept. of Justice, Washington, D. C., argued, for defendants-appellees; Michael L. Paup, Dept. of Justice, Washington, D. C., on brief.

Before GOODWIN, SNEED, and ANDERSON, Circuit Judges.

SNEED, Circuit Judge:

Taxpayer/appellant Hutchinson1 appeals pro se from the district court's dismissal of his claims for refund of asserted overpayments, for declaratory and injunctive relief and for damages against the Commissioner and his employees in both their individual and official capacities. Our jurisdiction arises under 28 U.S.C. § 1291. The district court found that there were no genuine issues of material fact and granted...

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