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CRISP v. U.S.

No. CV-F-96-6308 OWW SMS.

966 F.Supp. 973 (1997)

Gilbert Mark CRISP, Rhonda Crisp, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. California.

May 20, 1997.

Attorney(s) appearing for the Case

Gilbert Mark Crisp, Visalia, CA, pro se.

Rhonda Crisp, Visalia, CA, pro se.

G. Patrick Jennings, U.S. Dept. of Justice, Tax Division, Washington, DC, for U.S.

MEMORANDUM OPINION AND ORDER RE: SUPPLEMENTAL AUTHORITY SUBMITTED ON JURISDICTION TO HEAR CONVERSION-TYPE CLAIM; MOTION FOR LEAVE TO ADD NEW PARTIES

WANGER, District Judge.

I. INTRODUCTION

On December 4, 1996, Plaintiffs Gilbert Mark Crisp and Rhonda Crisp ("the Crisps") filed a complaint against the government, alleging that the government has no valid lien claims against them based on income tax deficiencies. In a Memorandum Opinion filed on February...

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