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OLSEN v. U.S.

Civ. No. 87-1207-RE.

694 F.Supp. 1484 (1988)

Jerry G. & Arvella A. OLSEN, Plaintiffs, v. UNITED STATES of America, Commissioner of Internal Revenue Service, Samuel Peden, M. Vilven, and Alaska Laborers-Employers Retirement Trust, Defendants.

United States District Court, D. Oregon.

April 20, 1988.

Attorney(s) appearing for the Case

Jerry G. Olsen and Arvella A. Olsen, Bend, Or., pro se.

Charles H. Turner, U.S. Atty., Portland, Or., Mark E. Nebergall, Trial Atty., Tax Div., Washington, D.C., for U.S.

Monica A. Smith, Durham, Drummonds, Colombo & Smith, Portland, Or., for Alaska Laborers-Employers Retirement Trust Fund.

OPINION

REDDEN, District Judge:

In this action, plaintiffs contest the propriety of a tax levy on their pension fund and seek damages and injunctive relief. Defendants the United States of America, the Commissioner of Internal Revenue, and Internal Revenue agents Samuel Peden and M. Vilven (collectively referred to as `the federal defendants') move to dismiss and/or for summary judgment. In addition, defendant...

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