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RUCKER v. SECRETARY OF TREASURY OF UNITED STATES

Civ. A. No. 82-K-1450.

555 F.Supp. 1051 (1983)

Dalleen RUCKER, Plaintiff, Rosa Ortega and Kathy Warner, Intervenors, v. The SECRETARY OF the TREASURY OF the UNITED STATES of America, and The United States of America, Defendants.

United States District Court, D. Colorado.

February 10, 1983.

Attorney(s) appearing for the Case

Glenn Meyers and Israel Galindo, Colo. Rural Legal Services, Denver, Colo., Jacquie Higinbotham, Colo. Rural Legal Services, Fort Morgan, Colo., for plaintiff.

Susan Souder, Tax Div., Dept. of Justice, Washington, D.C., Robert Miller, U.S. Atty., Denver, Colo., for defendants.

MEMORANDUM OPINION AND ORDER

KANE, District Judge.

This motion to dismiss alleges that subject matter jurisdiction over the pertinent issues is lacking, that express statutory procedural limitations prohibit the exercise of this court's jurisdiction, and that declaratory and injunctive relief are proscribed in federal tax actions.

Two other parties petitioned to intervene in this action pursuant to F.R.Civ.P. 24, and those motions were granted. It...

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