ROGERS v. UNITED STATES

No. C-3-81-493.

539 F.Supp. 104 (1982)

Ralph L. ROGERS, Petitioner, v. UNITED STATES of America, Commissioner of Internal Revenue Roscoe L. Egger, Jr., United States Tax Court Chief, Department of Treasury, Respondents.

United States District Court, S. D. Ohio, W. D.

February 17, 1982.


Attorney(s) appearing for the Case

Ralph L. Rogers, Kettering, Ohio, for petitioner.

Jason P. Green, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondents.


DECISION AND ENTRY SUSTAINING RESPONDENTS' MOTION TO DISMISS UPON GROUND THAT THIS COURT LACKS SUBJECT MATTER JURISDICTION AND THAT THE COMPLAINT FAILS TO STATE A CLAIM UPON WHICH RELIEF CAN BE GRANTED; CASE DISMISSED; TERMINATION ENTRY

RICE, District Judge.

The captioned cause has its origins in a dispute between petitioner and the Internal Revenue Service ("IRS"), over the amount of taxes due from petitioner during the tax years, 1974-1977. On May 19, 1980...

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