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Stock v. C.I.R.

United States Court of Appeals, Ninth Circuit
Aug 18, 2003
72 F. App'x 683 (9th Cir. 2003)

Opinion


72 Fed.Appx. 683 (9th Cir. 2003) Clyde Wallace STOCK, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee. No. 01-35267. D.C. No. CV-00-00467-BLW. United States Court of Appeals, Ninth Circuit. August 18, 2003

Submitted August 11, 2003.

The panel unanimously finds this case suitable for decision without oral argument and denies Stock's request for oral argument. See Fed. R.App. P. 34(a)(2).

NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)

Appeal from the United States District Court for the District of Idaho; B. Lynn Winmill, District Judge, Presiding.

Page 684.

Before SCHROEDER, Chief Judge, HAWKINS and TASHIMA, Circuit Judges.

MEMORANDUM

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.

Clyde Wallace Stock appeals pro se the district court's judgment dismissing with prejudice his quiet title action challenging tax assessments made against him for taxable years 1993, 1994, 1995 and 1996. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo, Nebraska v. Bentson, 146 F.3d 676, 678 (9th Cir.1998), and we affirm.

Stock contends that the Commissioner improperly removed this action from state to federal court. Because Stock's complaint alleged a cause of action against an officer of a United States Agency for actions done under color of his office, the district court properly concluded that removal was proper. See 28 U.S.C. § 1442; Bentson, 146 F.3d at 678.

Stock's request to take judicial notice of certain matters in the Internal Revenue manual and the docket for U.S. Tax Court case is denied.

AFFIRMED.


Summaries of

Stock v. C.I.R.

United States Court of Appeals, Ninth Circuit
Aug 18, 2003
72 F. App'x 683 (9th Cir. 2003)
Case details for

Stock v. C.I.R.

Case Details

Full title:Clyde Wallace STOCK, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL…

Court:United States Court of Appeals, Ninth Circuit

Date published: Aug 18, 2003

Citations

72 F. App'x 683 (9th Cir. 2003)