Richard C. Hughes Joan C. Hughes v. United States of America Commissioner of Internal Revenue, Richard C. Hughes Joan C. Hughes v. Commissioner of Irs United States of America Steven R. High Lena High United Savings Bank

953 F.2d 531 69 A.F.T.R.2d 92 -472, 92-1 USTC P 50,086 , 21 Fed.R.Serv.3d 728 , 34 Fed. R. Evid. Serv. 1318 Richard C. HUGHES; Joan C. Hughes, Plaintiffs-Appellants, v. UNITED STATES of America; Commissioner of Internal Revenue, Defendants-Appellees. Richard C. HUGHES; Joan C. Hughes, Plaintiffs-Appellants, v. COMMISSIONER OF IRS; United States of America; Steven R. High; Lena High; United Savings Bank, Defendants-Appellees. Nos. 90-56150, 91-55195. United States Court of Appeals, Ninth Circuit. Submitted Dec. 2, 1991 * . Decided Jan. 9, 1992. Richard C. Hughes and Joan C. Hughes, pro se. Gary R. Allen, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants-appellees. Appeal from the United States District Court for the Central District of California. Before PREGERSON, CANBY and RYMER, Circuit Judges. RYMER, Circuit Judge: 1 Richard and Joan Hughes, in an effort to forestall any further tax collection activities against them, brought suit against the United States and the Commissioner of Internal Revenue seeking declaratory and injunctive relief and damages. The district court dismissed the counts seeking declaratory and injunctive relief on the ground that the court…