CRISP v. U.S.

No. CV-F-96-6308 OWW SMS.

966 F.Supp. 970 (1997)

Gilbert Mark CRISP, Rhonda Crisp, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. California.

February 25, 1997.


Attorney(s) appearing for the Case

Gilbert Mark Crisp, Visalia, CA, pro se.

G. Patrick Jennings, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant.


MEMORANDUM OPINION AND ORDER RE: GOVERNMENT'S MOTION TO DISMISS

WANGER, District Judge.

I. INTRODUCTION

On December 4, 1996, Plaintiffs Gilbert Mark Crisp and Rhonda Crisp ("the Crisps") filed a complaint against the government, alleging that the government has no valid lien claims against them based on income tax deficiencies. Now the government moves to dismiss the complaint for lack of subject matter jurisdiction; the Crisps oppose this motion...

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