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SIMON v. MONTGOMERY

No. CivA 99-129-B-ML.

54 F.Supp.2d 673 (1999)

Jay M. SIMON v. Wendell MONTGOMERY (Garnishee: United States of America, Internal Revenue Service, c/o Attorney General Janet Reno)

United States District Court, M.D. Louisiana.

June 15, 1999.

Attorney(s) appearing for the Case

Jay M. Simon, Ponchatoula, LA, pro se.

Wendell Montgomery, Hammond, LA, pro se.

John Joseph Gaupp, United States Attorney's Office, Baton Rouge, LA, for United States of America, Internal Revenue Service, Attorney General Janet Reno.

RULING

POLOZOLA, Chief Judge.

This matter is before the Court on the United States' motion to dismiss plaintiff Jay M. Simon's garnishment action against it. For the reasons which follow, the United States' motion is GRANTED.

I. BACKGROUND

Plaintiff Jay M. Simon (hereinafter "plaintiff") obtained judgment against Wendell Montgomery (hereinafter "defendant") in Hammond City Court, Hammond, Louisiana, on February 5, 1998 in the amount of...

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