James Widtfeldt v. Kay Ponte, et al


PER CURIAM OPINION FILED - THE COURT: James B. Loken, Michael J. Melloy and Duane Benton (UNPUBLISHED) [4033584] [12-3227]

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United States Court of Appeals For the Eighth Circuit ___________________________ No. 12-3227 ___________________________ James A. Widtfeldt lllllllllllllllllllll Plaintiff - Appellant v. Kay Ponte, Revenue Agent; Commissioner of the IRS; United States lllllllllllllllllllll Defendants - Appellees ____________ Appeal from United States District Court for the District of Nebraska - Omaha ____________ Submitted: May 2, 2013 Filed: May 8, 2013 [Unpublished] ____________ Before LOKEN, MELLOY, and BENTON, Circuit Judges. ____________ PER CURIAM. James Widtfeldt appeals the district court’s1 dismissal of his civil complaint seeking injunctive relief against taxation officials and the United States. After careful 1 The Honorable Joseph F. Bataillon, United States District Judge for the District of Nebraska. Appellate Case: 12-3227 Page: 1 Date Filed: 05/08/2013 Entry ID: 4033584 de novo review of the record, see Pagonis v. United States, 575 F.3d 809, 812 (8th Cir. 2009), and having considered the parties’ submissions on appeal, we agree with the district court that, under the Anti-Injunction Act, 26 U.S.C. § 7421(a), Widtfeldt is prohibited from bringing this action. Accordingly, we affirm. See 8th Cir. R. 47B. ________________________ -2- Appellate Case: 12-3227 Page: 2 Date Filed: 05/08/2013 Entry ID: 4033584

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