78 F3d 597 Darby v. Jensen

78 F.3d 597

77 A.F.T.R.2d 96-1433

James Peter DARBY, Plaintiff-Appellant,
v.
Nadeen JENSEN, in her official capacity and as an
individual, and Unknown Unnamed Employees of the Internal
Revenue Service, in their official capacities and as
individuals; Commissioner of Internal Revenue, named as
Commissioner of Internal Revenue, in his or her official
capacity and as an individual; United States of America,
Defendants-Appellees.

No. 95-1240.
(D.C.No. 94-S-569)

United States Court of Appeals, Tenth Circuit.

Feb. 27, 1996.

NOTICE: Although citation of unpublished opinions remains unfavored, unpublished opinions may now be cited if the opinion has persuasive value on a material issue, and a copy is attached to the citing document or, if cited in oral argument, copies are furnished to the Court and all parties. See General Order of November 29, 1993, suspending 10th Cir. Rule 36.3 until December 31, 1995, or further order.

Before PORFILIO, McKAY, and KELLY, Circuit Judges.

1

ORDER AND JUDGMENT*

2

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed. R.App. P. 34(a); 10th Cir. 34.1.9. The case is therefore ordered submitted without oral argument.

3

We grant Mr. Darby's Motion for Leave to Proceed on Appeal Without Prepayment of Costs or Fees. The court also grants Mr. Darby's Motion to Exceed Page Limitation in Reply Brief.

4

We AFFIRM for the reasons given by the district court. The mandate shall issue forthwith.

*

This order and judgment is not binding precedent, except under the doctrines of law of the case, res judicata, and collateral estoppel. The court generally disfavors the citation of orders and judgments; nevertheless, an order and judgment may be cited under the terms and conditions of 10th Cir. R. 36.3