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TAYLOR v. U.S.

No. 96-1563.

106 F.3d 833 (1997)

Frank J. TAYLOR, Appellant, v. UNITED STATES of America; Internal Revenue Service, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided February 10, 1997.

Attorney(s) appearing for the Case

Marilyn S. Jensen, Osceola, IA, argued, for appellant.

Sally J. Schornstheimer, Dept. of Justice, Washington, D.C., argued, for appellees.

Before BOWMAN and HEANEY, Circuit Judges, and SMITH, District Judge.

BOWMAN, Circuit Judge.

Frank J. Taylor appeals from the decision of the District Court2 granting summary judgment to the United States on some of his claims against the Internal Revenue Service (IRS), and dismissing the rest for failure to state a claim. See Taylor v. United States IRS, 915 F.Supp. 1015 (N.D.Iowa 1996); Taylor v. United States IRS, 186 B.R. 441

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