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GEORGES v. QUINN

Nos. 87-1898, 87-1904.

853 F.2d 994 (1988)

Michael P. GEORGES, Plaintiff, Appellant, v. Thomas M. QUINN, etc., Defendant, Appellees. Michael P. GEORGES, Plaintiff, Appellant, v. Daniel N. DIGIANDOMENICO, et al., Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided July 25, 1988.

Attorney(s) appearing for the Case

Michael P. Georges, pro se.

Gary R. Allen, Robert S. Pomerance, Kenneth W. Rosenberg, Tax Division, Dept. of Justice, Washington, D.C., Frank J. McNamara, Jr., U.S. Atty., Boston, Mass., and William S. Rose, Jr., Asst. Atty. Gen., Washington, D.C., on brief for defendants, appellees.

Before CAMPBELL, Chief Judge, and BOWNES and TORRUELLA, Circuit Judges.

PER CURIAM.

Michael Georges appeals from the district court's disposition of two complaints which he filed in yet another attempt to attack the Internal Revenue Service's (IRS) collection of his tax liability for the years 1977 through 1982. With respect to each complaint, the appellees filed a motion to dismiss and/or for summary judgment. The court allowed those motions for the reasons stated in appellees' supporting memoranda. In light of the court's stated reliance...

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