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TODD v. UNITED STATES

No. CV-84-105-BLG.

613 F.Supp. 552 (1985)

Donna L. TODD, Plaintiff, v. UNITED STATES of America; R.S. Wintrode, Jr., District Director, Department of the Treasury, and Six Unknown Names Agents of the Internal Revenue Service, Defendants.

United States District Court, D. Montana, Billings Division.

On Motion to Reconsider July 22, 1985.

Attorney(s) appearing for the Case

W. Corbin Howard, Howard & Grubbs, Billings, Mont., Amy Silberberg, American Civil Liberties Union, Denver, Colo., for plaintiff.

Byron Dunbar, U.S. Atty., Billings, Mont., Micheal G. Lichtenberg, Trial Atty., Tax Div., Washington, D.C., for defendants.

MEMORANDUM OPINION

BATTIN, Chief Judge.

This case is before the Court on defendants' motion to dismiss. For the reasons stated below, the defendants' motion is granted in part and denied in part.

FACTS AND PROCEDURE

Plaintiff, Donna Todd, timely filed her 1982 federal income tax return. On August 4, 1983, she filed an amended return. On both returns she typed the words "Signed involuntarily under penalty of statutory punishment" above her...

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