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DEL ELMER; ZACHAY v. METZGER

No. Civ. 96-2112-B(CM).

967 F.Supp. 398 (1997)

DEL ELMER; ZACHAY, Plaintiff, v. Reinhold METZGER, et al., Defendants.

United States District Court, S.D. California.

March 12, 1997.

Attorney(s) appearing for the Case

Del Elmer, Zachay, San Diego, CA, pro se.

Jeffrey R. Meyer (DOJ-Tax Division), Washington, DC, for Federal Defendants.

Reinhold Metzger, San Diego, CA, pro se.

BREWSTER, District Judge.

ORDER GRANTING MOTION TO DISMISS WITHOUT LEAVE TO AMEND

This matter came on regularly for hearing on defendants' motions to dismiss. After careful consideration of the papers which have been filed, the Court hereby GRANTS defendants' motions to dismiss without leave to amend.

I. Background

The gravamen of plaintiff's complaint is that his property was seized when an Internal Revenue Service Officer, defendant McArdle...

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