MEMORANDUM OPINION
HARVEY, Senior District Judge.
Pieter G. Kuypers ("Kuypers") is a seaman. Proceeding pro se, Kuypers has filed a complaint in this Court naming as the sole defendant the Comptroller of the Treasury of the State of Maryland (the "Comptroller").
Plaintiff Kuypers has styled his action as one to recover seaman's wages allegedly withheld by the Comptroller under the tax...
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