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LAKE v. RUBIN

Nos. 98-5009, 98-5184, 98-5185, 98-5186, 98-5187, 98-5188, 98-5189, 98-5190, 98-5191, 98-5192, 98-5193, 98-5194, 98-5195, 98-5196, 98-5197, 98-5198, 98-5199, 98-5200, 98-5201, 98-5202, 98-5203, 98-5204, 98-5205, 98-5206, 98-5207, 98-5208, 98-5209, 98-5210, 98-5211, 98-5212, 98-5213, 98-5214, 98-5215, 98-5216, 98-5217, 98-5218, 98-5219, 98-5220, 98-5221, 98-5222, 98-5223, 98-5266, 98-5267, 98-5268, 98-5269, 98-5270, 98-5271, 98-5272, 98-5273, 98-5274, 98-5275, 98-5276, 98-5277, 98-5278, 98-5279, 98-5280, 98-5281, 98-5282, 98-5283, 98-5284, 98-5285, 98-5286, 98-5287, 98-5288, 98-5289, 98-5290, 98-5291, 98-5292, 98-5293, 98-5294, 98-5295, 98-5296, 98-5297, 98-5298, 98-5299, 98-5300, 98-5301, 98-5302, 98-5303, 98-5304, 98-5305, 98-5306, 98-5307, 98-5308, 98-5309, 98-5310, 98-5311, 98-5312, 98-5313, 98-5314, 98-5315, 98-5316, 98-5356, 98-5357, 98-5359, 98-5360, 98-5369, 98-5370, 98-5371, 98-5372, 98-5373, 98-5374, 98-5375, 98-5376, 98-5377, 98-5378, 98-5379, 98-5380, 98-5381, 98-5382, 98-5383, 98-5384, 98-5385, 98-5386, 98-5387, 98-5388, 98-5389, 98-5390, 98-5391, 98-5392, 98-5393, 98-5394, 98-5395, 98-5396, 98-5397, 98-5398, 98-5411, 98-5412, 98-5413, 98-5414, 98-5415, 98-5416, 98-5417, 98-5418, 98-5419, 98-5420.

162 F.3d 113 (1998)

Thomas Harold LAKE and Rose C. Lake, Appellants, v. Robert E. RUBIN, Secretary of the Treasury of the United States, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided December 11, 1998.

Attorney(s) appearing for the Case

Fred A. Ohlinger argued the cause for appellants. With him on the briefs was J. Hamilton McMenamy.

Murray S. Horwitz, Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General, Wilma A. Lewis, U.S. Attorney, and Jonathan S. Cohen, Attorney, U.S. Department of Justice. Curtis C. Pett and Gary W. Allen, Attorneys, entered appearances.

Before: HENDERSON, RANDOLPH, and TATEL, Circuit Judges.

Opinion for the Court filed by Circuit Judge RANDOLPH.

RANDOLPH, Circuit Judge:

These are consolidated appeals from district court judgments dismissing, for lack of jurisdiction, one hundred and thirty-eight complaints. Though filed by different individuals, each complaint contained the same cause of action. The action filed by Thomas H. and Rose C. Lake is typical. The Lakes sought injunctive and declaratory relief, and damages. The Internal Revenue Service...

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