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American Atheists, Inc. v. Shulman

United States District Court, E.D. Kentucky, Northern Division

May 19, 2014

AMERICAN ATHEISTS, INC., ET AL., PLAINTIFFS
v.
DOUGLAS SHULMAN, DEFENDANT

Page 857

[Copyrighted Material Omitted]

Page 858

For American Atheists, Inc., 10742 Sedco Drive, P.O. Box 666, Union, KY 41091, Atheists of Northern Indiana, Inc., 10742 Sedco Drive, P.O. Box 666, Union, KY 41091, Atheist Archives of Kentucky, Inc., 10742 Sedco Drive, P.O. Box 666, Union, KY 41091, Plaintiffs: Edwin F. Kagin, LEAD ATTORNEY, Union, KY; Eric O. Husby, LEAD ATTORNEY, PRO HAC VICE, Eric O. Husby, Esq., Tampa, FL.

For Douglas Shulman, Commissioner of the Internal Revenue Service,United States Government, Department of Treasury, Defendant: Andrew Charles Strelka, LEAD ATTORNEY, Melissa Lynn Dickey, U.S. Department of Justice - Tax Division - 227, Washington, DC.

OPINION

Page 859

MEMORANDUM ORDER AND OPINION

William O. Bertelsman, United States District Judge.

This matter is before the Court on the Defendant's motion to dismiss the complaint (Doc. 19).

The Court held oral argument on this motion on Thursday, November 21, 2013. Edwin Kagin was present for the Plaintiffs. Melissa Dickey was present for the Defendant. Official Court Reporter LaCartha Pate recorded the proceedings. Thereafter, the Court took the motion under further advisement. Doc. 26, Minute Entry Order.

Subsequently, the Court was advised that on November 22, 2013, the U.S. District Court for Western District of Wisconsin issued an Opinion and Order on issues relevant to the controversy before the Court, and the Court ordered the parties to brief the applicability of the opinion to the instant case. Doc. 27, Order.

Having reviewed the written filings and heard from the parties, and being sufficiently advised, the Court hereby issues the following memorandum opinion and order.

I. FACTUAL AND PROCEDURAL HISTORY

Plaintiffs American Atheists, Inc., Atheists of Northern Indiana, Inc., and Atheist Archives of Kentucky, Inc. (collectively, the " Atheists" or " Plaintiffs" ) seek injunctive and declaratory relief to enjoin the Defendant in his capacity as Commissioner of the Internal Revenue Service (" IRS" ) from enforcing certain provisions of the Internal Revenue Code (" I.R.C." ), which the Atheists assert are preferentially applied ...


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