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FARRELL v. UNITED STATES TAX COURT

Civ. A. No. 84-2397-S.

647 F.Supp. 944 (1985)

Harold F. FARRELL, Plaintiff, v. UNITED STATES TAX COURT, Defendant.

United States District Court, D. Kansas.

March 20, 1985.

Attorney(s) appearing for the Case

Harold F. Farrell pro se.

David R. House, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Benjamin L. Burgess, Jr., U.S. Atty., Wichita, Kan., for defendant.

MEMORANDUM AND ORDER

SAFFELS, District Judge.

This matter is before the court on defendant's motion to dismiss. In considering a motion to dismiss, the factual allegations of the complaint must be taken as true and all reasonable inferences must be indulged in favor of the plaintiff. Mitchell v. King, 537 F.2d 385 (10th Cir.1976); Dewell v. Lawson, 489 F.2d 877 (10th Cir. 1974...

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