ROCHEFORT v. GIBBS

No. K87-321 CA.

696 F.Supp. 1151 (1988)

Harlen ROCHEFORT, Plaintiff, v. Lawrence GIBBS, Internal Revenue Service Commissioner, Defendant.

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

July 5, 1988.


Attorney(s) appearing for the Case

Harlen Rochefort, Bridgman, Mich., in pro. per.

John A. Smietanka, U.S. Atty. by Janice Kittle Mann, Asst. U.S. Atty., Grand Rapids, Mich., and Daniel M. Houlf, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


OPINION

BENJAMIN F. GIBSON, District Judge.

Plaintiff brings this "Bill to conserve present Rights From Possible Destruction or Serious Impairment" against Lawrence Gibbs as Commissioner of the Internal Revenue Service ("IRS"). Essentially, plaintiff challenges a statutory Notice of Deficiency sent to him by the IRS. Defendant moves for dismissal on the grounds of sovereign immunity and the Anti-Injunction Act. For the reasons that follow, defendant's motion...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases