GATTUSO v. PECORELLA

No. 83-2462.

733 F.2d 709 (1984)

Peter R. GATTUSO and Anita Lu Gattuso, Plaintiffs-Appellants, v. Dominic E. PECORELLA, Director Ogden Service Center, M. Hackney, Examiner, Internal Revenue Service, United States of America, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided May 22, 1984.


Attorney(s) appearing for the Case

Peter R. Gattuso, Anita Lu Gattuso, pro se.

Glenn L. Archer, Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, William S. Estabrook, John P. Griffin, Dept. of Justice, Washington, D.C., for defendants-appellees.

Before WRIGHT, HUG, and NELSON, Circuit Judges.


PER CURIAM.

Taxpayers sued the Internal Revenue Service and various officers seeking an "abatement of the finding" that they owed taxes for the years 1980, 1981, and 1982. They contend their wages are not "income" within the meaning of the Internal Revenue Code.

The government moved to dismiss on the grounds that the district court lacked jurisdiction and the taxpayers failed to state a claim upon which relief could be granted. The district court granted this...

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