John N. Flood, M.D., J.D. v. F. P. Harrington

Dr. Flood appeals from dismissal of his complaint against four federal government attorneys, one agent of the Internal Revenue Service, and one private attorney for alleged violation of his constitutional rights.

We affirm.

FACTS

Being something of a free spirit, Flood has sought over the past quarter century to frustrate the efforts of the United States government directed toward the collection of Flood’s duly assessed income tax. Not content with mere reaction, Dr. Flood sued the defendants in 1973 for $100,000 for the “great distress of mind and body” and the “loss of assets, credit reputation, and businesses” caused by the allegedly wrongful acts of defendants.

In 1958 Dr. Flood became aware that he was faced with some income tax problems which would not likely go away. He retained a private attorney, defendant Prieve, to represent him in the tax matters. In connection with this employment, Dr. Flood executed a power of attorney which gave broad powers to Mr. Prieve in the performance of his legal services.

Mr. Prieve succeeded in 1962 in obtaining two decisions of the United States Tax Court based upon stipulations entered into between Prieve and government…