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BARTLEY v. U.S.

No. 96-1155.

123 F.3d 466 (1997)

Suzanne M. BARTLEY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 23, 1997.

Attorney(s) appearing for the Case

Douglass H. Bartley (argued), Ely, MN, for Plaintiff-Appellant.

Gary R. Allen, Paula Speck (argued), Jonathan S. Cohen, Department of Justice, Tax Division, Appellate Section, Washington, DC, Rachel I. Wollitzer, Department of Justice, Tax Division, Washington, DC, for Defendant-Appellee.

Before BAUER, ROVNER, and DIANE P. WOOD, Circuit Judges.

ILANA DIAMOND ROVNER, Circuit Judge.

Suzanne Bartley filed this suit on behalf of herself and all other persons and entities who paid federal taxes between 1991 and 1993,1 seeking a refund in excess of $2.4 trillion and an injunction barring what she characterizes as the continuing over-collection of federal taxes. Bartley alleges that Congress has levied taxes for purposes other than those expressly enumerated in the Constitution and...

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