- 11 U.S.C.
Carey v. State Franchise Tax Board
Jan
15
2008
Ruling
Taxpayer actions against government for wrongfully collecting taxes dismissed as frivolous given that the taxes were held nondischargeable in bankruptcy.
Procedural posture
Pro se plaintiff taxpayers were proceeding against defendant government officials and entities involved in collecting tax debts from the taxpayers who claimed the taxes were discharged in bankruptcy. The taxpayers brought two related civil actions under U.S. Const. amend. XIII claiming involuntary servitude, collecting on fictitious debts, and denial of substantive due process. The matter was referred to a magistrate judge for a recommendation.
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Court
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