Opinion

Johnson v. New Jersey, Division of Motor Vehicles

  • 134 F. App'x 507
Court
Court of Appeals for the Third Circuit
Filed
May 19, 2005
Status
Unpublished
On the bench
Rendell, Fisher, Van Antwerpen
Cited by
0 cases
Authority
More cited than 40.2%

discussing the basis for state income tax

How later courts described this case

  • discussing the basis for state income tax

Written by the judges who cited it.

The opinion

Opinions of the United

2005 Decisions States Court of Appeals

for the Third Circuit

5-19-2005

Johnson v. State of NJ

Precedential or Non-Precedential: Non-Precedential

Docket No. 05-1416

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Recommended Citation

"Johnson v. State of NJ" (2005). 2005 Decisions. Paper 1153.

http://digitalcommons.law.villanova.edu/thirdcircuit_2005/1153

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BPS-222 NOT PRECEDENTIAL

UNITED STATES COURT OF APPEALS

FOR THE THIRD CIRCUIT

NO. 05-1416

________________

MARK E. JOHNSON,

Appellant

v.

STATE OF NEW JERSEY, DIVISION OF MOTOR VEHICLES; TOWNSHIP OF

LONG HILL MUNICIPAL COURT; JUDGE JAMES D. BRIDE; BRIDGEWATER

TOWNSHIP MUNICIPAL COURT; JUDGE ROBERT J. FOLEY; OFFICER PETER

OCHS; SUMMIT MUNICIPAL COURT; JUDGE DONALD P. BOGOSIAN; FAR

HILLS BOROUGH MUNICIPAL COURT; JUDGE ROBERT K. HORNBY; OFFICER

JOSEPH DILLION; MORRIS COUNTY CORRECTIONAL FACILITY; SUPERIOR

COURT OF NEW JERSEY, LAW DIVISION SPECIAL CIVIL PART; JUDGE

RONALD B. GRAVES; CARMEN J. LIUZZA, JR.; DEPARTMENT OF THE

TREASURY, DIVISION OF TAXATION; BEDMINSTER POLICE DEPARTMENT;

OFFICER TOM FINNERTY; MICHAEL DECAROLIS, OFFICER; FAR HILLS

BOROUGH POLICE DEPARTMENT; JAMES H. HUNDLEY; H & R BLOCK, INC.;

BRIDGEWATER TOWNSHIP POLICE OFFICER PETER OCHS; HONORABLE

ROBERT J. FOLEY, JUDGE OF BRIDGEWATER TOWNSHIP MUNICIPAL

COURT; DIVISION OF MOTOR VEHICLES OF THE STATE OF NEW JERSEY;

JAMES H. HUNDLEY

____________________________________

On Appeal From the United States District Court

For the District of New Jersey

(D.C. Civ. No. 04-cv-2320)

District Judge: Honorable Faith S. Hochberg

_______________________________________

Submitted Under 28 U.S.C. § 1915(e)(2)(B)

APRIL 21, 2005

Before: RENDELL, FISHER and VAN ANTWERPEN, Circuit Judges

(Filed: May 19, 2005)

_______________________

OPINION

_______________________

PER CURIAM

Appellant Mark E. Johnson appeals from the dismissal of his complaint against a

number of New Jersey state, municipal, and private actors. The appeal is frivolous, and

we will dismiss pursuant to 28 U.S.C. § 1915(e)(2)(B)(i).

On September 21, 2004, Johnson filed an amended complaint with the District

Court. The complaint lists a number of defendants, the majority of whom are involved in

separate unrelated incidents. On December 15, 2004, the District Court issued an order to

show cause why the complaint should not be dismissed for lack of subject matter

jurisdiction. Johnson failed to respond. By order entered January 24, 2005, the District

Court dismissed the action.1 Johnson then brought this appeal.

We exercise plenary review over the dismissal of the complaint. See Marran v.

Marran, 376 F.3d 143, 149 (3d Cir. 2004); Kilkenny v. Guy C. Long, Inc., 288 F.3d 116,

119 (3d Cir. 2002). To the extent Johnson appeals from the dismissal of his claims

relating to income tax, we do not agree that Flast v. Cohen, 392 U.S. 83 (1968), is

dispositive. Flast bars taxpayer standing where the plaintiff challenges a particular

federal government spending program subject to extremely limited exceptions. Id. at

1

We have jurisdiction pursuant to 28 U.S.C. § 1291.

2

101-03. Johnson, inversely, challenges the collection of income tax generally, by both the

United States and New Jersey. Even so, the appeal is completely lacking in legal merit.

The collection of income tax has long been deemed constitutional and arguments to the

contrary will not succeed. See U.S. Const. art. I, § 8; U.S. Const. amend XVI; see also

Lawrence v. State Tax Comm’n of Mississipi, 286 U.S. 276, 279-80 (1932) (discussing

the basis for state income tax).

To the extent Johnson seeks what amounts to an appeal from his motor vehicle

fines and convictions, he is barred by the Rooker-Feldman doctrine. See Exxon Mobile

Corp. v. Saudi Basic Indus. Corp., 544 U.S. __, 2005 WL 711586, * 5-7 (Mar. 30, 2005).

To the extent Johnson does not seek to appeal his convictions, but rather challenges a

policy or procedure which is not an apparent appeal from the underlying judgment, he

either fails to state a claim or is barred. Specifically, with respect to each judicial

defendant, an appeal is frivolous because judges receive absolute judicial immunity for

actions performed in or related to their judicial role. See Gallas v. Supreme Court of

Pennsylvania, 211 F.3d 760, 768-69 (3d Cir. 2000).

Johnson’s Fourth Amendment claims against numerous police officers suffer from

a similar defect. Police are afforded qualified immunity in the performance of their jobs.

See Harlow v. Fitzgerald, 457 U.S. 800, 818 (1982). Johnson fails to allege that any of

the officers violated “clearly established statutory or constitutional rights of which a

reasonable person would have known.” Id. (citations omitted). His remaining claims are

3

unintelligible. Johnson did not attempt to clarify his pleadings in the District Court, nor

does he present any arguments from which we can infer his intent on appeal.

For the foregoing reasons, the appeal is frivolous. Accordingly, we will dismiss.

4

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