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LABRY v. I.R.S.

Civil Action No. 96-1653.

940 F.Supp. 148 (1996)

James M. LABRY, et al. v. INTERNAL REVENUE SERVICE, et al.

United States District Court, E.D. Louisiana.

June 6, 1996.

Attorney(s) appearing for the Case

Robert G. Stassi, Chehardy, Sherman, et al., Metairie, LA, for plaintiffs.

John M. Bilheimer, U.S. Dept. of Justice, Tax Division, Washington, DC, Jesse James Marks, U.S. Attorney's Office, New Orleans, LA, for Internal Revenue Service.

ORDER AND REASONS

FELDMAN, District Judge.

Before the Court is the plaintiffs' motion to remand and the defendant's motion to dismiss. For the reasons that follow, the motion to remand is DENIED and the motion to dismiss is GRANTED.

Background

On April 16, 1996 the plaintiffs, James M. Labry and Cheryl C. Labry, filed a state court rule to show cause why tax liens in favor of the Internal Revenue Service should not be canceled...

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