KELLY v. UNITED STATES

Nos. 85-1716, 85-1717.

789 F.2d 94 (1986)

Susan B. KELLY, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee. James P. KELLY, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided May 2, 1986.


Attorney(s) appearing for the Case

Susan B. Kelly and James P. Kelly, pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, Tax Div., Dept. of Justice, Washington, D.C., and Richard V. Wiebusch, U.S. Atty., Concord, N.H., on brief, for defendant, appellee.

Before COFFIN, BOWNES, and TORRUELLA, Circuit Judges.


PER CURIAM.

In 1983, plaintiffs Susan Kelly and James Kelly each filed with the Internal Revenue Service (IRS) a "Request for Refund of Income Tax", seeking a refund of all taxes paid in taxable year 1982. Each plaintiff stated that he was a "natural individual" and "unenfranchised freeman" who "neither requested, obtained, nor exercised any privilege from an agency of government...." Each attached a Form 1040, a Schedule C (Profit or (Loss) From Business or Profession...

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