Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-almd-1_04-cv-00910/USCOURTS-almd-1_04-cv-00910-0/pdf.json

Nature of Suit Code: 440
Nature of Suit: Other Civil Rights
Cause of Action: 42:1983 Civil Rights Act

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IN THE DISTRICT COURT OF THE UNITED STATES FOR THE

MIDDLE DISTRICT OF ALABAMA, SOUTHERN DIVISION

EDWARD C. GIBSON, )

)

Plaintiff, )

) CIVIL ACTION NO.

v. ) 1:04cv910-T

) (WO)

CLEOPHUS GAINS, JR., )

et al., )

)

Defendants. )

OPINION

Relying on federal law (including 42 U.S.C.A. § 1983)

and state law, plaintiff filed this lawsuit challenging the

assessment and collection of a state tax. This lawsuit is

now before the court on the recommendation of the United

States Magistrate Judge that plaintiff’s case be dismissed.

Also before the court are plaintiff’s objections to the

recommendation. After an independent and de novo review of

the record, the court concludes that plaintiff’s objections

Case 1:04-cv-00910-MHT-SRW Document 48 Filed 09/27/05 Page 1 of 2
should be overruled and the magistrate judge’s

recommendation adopted.

An appropriate judgment will be entered.

DONE, this the 27th day of September, 2005.

 /s/ Myron H. Thompson 

UNITED STATES DISTRICT JUDGE

Case 1:04-cv-00910-MHT-SRW Document 48 Filed 09/27/05 Page 2 of 2