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STOREY v. UNITED STATES

No. EC-85-510-GD-D.

629 F.Supp. 1174 (1986)

Charles STOREY, Plaintiff. v. UNITED STATES of America; Charles Garrett; and X, Whose True Name is Unknown, and Who is an Agent of the Internal Revenue Service of United States Government, Defendants.

United States District Court, N.D. Mississippi, E.D.

March 12, 1986.

Attorney(s) appearing for the Case

Jim Waide, Estes & Waide, Tupelo, Miss., for plaintiff.

Gregory D. Keenum, Keenum & Keenum, P.A., Booneville, Miss., William D.M. Holmes, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Robert Q. Whitwell, U.S. Atty., Oxford, Miss., for defendants.

MEMORANDUM OPINION

DAVIDSON, District Judge.

This cause is presently before the court on the defendant's motion to dismiss. In the case sub judice the plaintiff, Charles Storey, brought suit against the defendants Charles Garrett, a garage owner, the United States of America and an unnamed Internal Revenue Service agent. In his complaint the plaintiff alleges that in August of 1981, state officials seized a pickup truck that the plaintiff owned and...

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