Anthony McIlvain Ostheimer, Mary Bacon Parke Ostheimer v. Sheila Lindquist, John Doe, Jane Doe, Internal Revenue Service

Good Law
944 F.2d 909·1991 WL 180082·1991 U.S. App. LEXIS 27144
United States Court of Appeals for the Ninth CircuitSeptember 16, 199190-35247California380 words

Opinion

Opinion

944 F.2d 909 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Anthony McIlvain OSTHEIMER, Mary Bacon Parke Ostheimer, Plaintiffs-Appellants, v. Sheila LINDQUIST, John Doe, Jane Doe, Internal Revenue Service, Defendants-Appellees. No. 90-35247. United States Court of Appeals, Ninth Circuit. Submitted Sept. 11, 1991. * Decided Sept. 16, 1991. Before EUGENE A. WRIGHT, FARRIS and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Anthony and Mary Ostheimer appeal pro se the district court's summary judgment in favor of the Internal Revenue Service and individual IRS agents in their action alleging that the IRS and agents had wrongfully levied on their property. They sought a writ of mandamus directing the IRS to return $544 and to produce documents relating to the levy, and an award of punitive damages and costs. We affirm. 3 In so far as the Ostheimers' suit is against the IRS, the district court was without jurisdiction under the doctrine of sovereign immunity. The Ostheimers failed to…

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