Jeffrey-Allen Hill-Yisra’el v. Tax Commissioner Samuel Wade McCord, et al.

CourtDistrict Court, M.D. Georgia
DecidedJanuary 15, 2026
Docket5:26-cv-00005
StatusUnknown

This text of Jeffrey-Allen Hill-Yisra’el v. Tax Commissioner Samuel Wade McCord, et al. (Jeffrey-Allen Hill-Yisra’el v. Tax Commissioner Samuel Wade McCord, et al.) is published on Counsel Stack Legal Research, covering District Court, M.D. Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Jeffrey-Allen Hill-Yisra’el v. Tax Commissioner Samuel Wade McCord, et al., (M.D. Ga. 2026).

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF GEORGIA MACON DIVISION JEFFREY-ALLEN HILL-YISRA’EL, Plaintiff, v. CIVIL ACTION NO. 5:26-cv-00005-TES Tax Commissioner SAMUEL WADE MCCORD, et al., Defendants.

ORDER GRANTING MOTION TO PROCEED IN FORMA PAUPERIS AND DISMISSING COMPLAINT

Pro se Plaintiff Jeffrey-Allen Hill-Yisra’el commenced this civil action on January 7, 2026, by filing a complaint [Doc. 1] and moving for leave to proceed in forma pauperis (“IFP”)—that is, without prepaying fees and costs. [Doc. 2]. Because the Court GRANTS Plaintiff’s Motion for Leave to Proceed IFP [Doc. 2] and waives the filing fee, the Court must screen his Complaint. See 28 U.S.C. § 1915(e). 1. Motion for Leave to Proceed In Forma Pauperis Authority for granting a plaintiff permission to file a lawsuit without prepayment of fees and costs is found in 28 U.S.C. § 1915, which provides as follows: [Generally], any court of the United States may authorize the commencement, prosecution or defense of any suit, action or proceeding, civil or criminal, or appeal therein, without prepayment of fees or security therefor, by a person who submits an affidavit that includes a statement of all assets such prisoner possesses1 that the person is unable to pay such fees or give security therefor. Such affidavit shall state the nature of the action, defense or appeal and affiant’s belief that the person is entitled to redress.

28 U.S.C. § 1915(a)(1). A plaintiff’s application is sufficient to warrant a waiver of filing fees if it “represents that the litigant, because of his poverty, is unable to pay for the court fees and costs, and to support and provide necessities for himself and his dependents.” Martinez v. Kristi Kleaners, Inc., 364 F.3d 1305, 1307 (11th Cir. 2004). After reviewing Plaintiff’s application, the Court GRANTS Plaintiff’s Motion for Leave to Proceed In Forma Pauperis. [Doc. 2].

2. Frivolity Review Since Plaintiff is proceeding in forma pauperis, § 1915(e) requires the Court to review his pleadings to determine whether they are frivolous or malicious or fail to state a claim for which relief may be granted. 28 U.S.C. §§ 1915(e)(2)(B)(i)–(ii). These

types of complaints are subject to sua sponte dismissal by a district court. Id. at 324 (noting that dismissals under § 1915(e) “are often made sua sponte prior to the issuance of process, so as to spare prospective defendants the inconvenience and expense of

answering such complaints”). A district court may conclude that pleadings are frivolous where the allegations are “clearly baseless,” “fanciful,” “fantastic,” “delusional,” or without “an arguable basis either in law or in fact.” Denton v. Hernandez, 504 U.S. 25, 31,

1 “Despite the statute’s use of the phrase ‘prisoner possesses,’ the affidavit requirement applies to all persons requesting leave to proceed [in forma pauperis].” Martinez v. Kristi Kleaners, Inc., 364 F.3d 1305, 1306 n.1 (11th Cir. 2004). 32–33 (1992). During analysis, all factual allegations in a complaint must be viewed as true. Brown v. Johnson, 387 F.3d 1344, 1347 (11th Cir. 2004). Courts, however, under §

1915(e), have the “unusual power” to “pierce the veil” of a complaint's factual allegations and dismiss claims predicated on “wholly incredible” factual contentions. Denton, 504 U.S. at 33; Neitzke v. Williams, 490 U.S. 319, 327–28 (1989).

Here, Plaintiff brings 16 claims against 13 Defendants. [Doc. 1]. All are frivolous. First, the Court has previously—and repeatedly—addressed and dismissed Plaintiff’s trademark infringement claims. See Hill-Yisra’el v. Paxton, No. 5:24-CV-59 (CAR), 2024

WL 1773993, at *1 (M.D. Ga. Apr. 24, 2024), appeal dismissed sub nom. Hill-Yisra’el v. Att’y Gen., No. 24-11823, 2024 WL 3466575 (11th Cir. July 19, 2024); Hill-Yisra’el v. Paxton, No. 5:24-CV-00039-TES, 2024 WL 493890 (M.D. Ga. Feb. 8, 2024), appeal dismissed sub nom. Hill-Yisra’el v. Att'y Gen., No. 24-11824, 2024 WL 3535560 (11th Cir. July 25, 2024); Hill-

Yisra’el v. Ga., No. 5:24-cv-00040-MTT (M.D. Ga. Feb. 13, 2024) ECF No. 5. In each case, Plaintiff sued to recover damages for what he viewed as the unauthorized use of his trademarks—including a trademark of “Jeffrey Allen Hill”—by Defendants such as the

State of Texas or the State of Georgia. Paxton, 2024 WL 1773993, at *1; Paxton, 2024 WL 493890, at *1. The Court dismissed Plaintiff’s claims as frivolous each time. Similarly, here, Plaintiff sues to recover damages for the use of his trademarks “Bethyah Ministries,” “Achukma Nakni Chihowa Tribal Trust,” and “Jeffrey Allen Hill”

in “tax deeds, Sheriff’s deeds, collection notices, foreclosure advertisements, assessment records, commercial securities transactions, and property transactions.”2 [Doc. 1, p. 10]. Like in the previous cases, Plaintiff’s claims regarding trademark infringement or

tarnishment are “delusional” and “patently frivolous.” Paxton, 2024 WL. 493890, at *2 (citing Denton, 504 U.S. at 33); Paxton, 2024 WL 1773993, at *2. Use of the Plaintiff’s name in background checks, tax deeds, Sheriff’s deeds, collection notices, foreclosure

advertisements, assessment records, and the sale of foreclosed property do not violate the Lanham act or the Constitution. Neither does the use of Plaintiff’s face as part of his public record in background checks. Moreover, Plaintiff’s attempt to distinguish his

present claims from his previous claims is unpersuasive. At the end of the day, Plaintiff is still suing Defendants for his name and/or image appearing on government documents. Accordingly, the Court DISMISSES, once again, all parts of Plaintiff’s Complaint having to do with trademark infringement—part of Count 5, part of Count 6,

all of Count 7, all of Count 8, and all of Count 15—as frivolous. The Court addresses

2 To be thorough, Count 5 alleges, in part, that identification requirements for “recording property deeds titled in registered trademarks” is compelled speech and an unconstitutional taking of intellectual property. [Id. at ¶ 74]. Count 6 alleges, in part, that identification requirements to file and access court documents is unconstitutional. [Id. at ¶¶ 78–79]. Count 6 also alleges that the DDS violated the Fourth Amendment by selling Plaintiff’s trademark information (his name and an image of his face) to third party brokers. [Id. at ¶ 82]. Count 7 alleges trademark infringement under the Lanham Act. [Id. at p. 25]; 15 U.S.C. §§ 1114, 1125(a). Plaintiff claims that various governmental and debt collection agencies violated the Lanham Act by using and selling his registered trademarks: his name, the name of his ministry, and the name of his tribal trust. [Id. at ¶ 87]. Plaintiff attempts to distinguish this claim from his previous lawsuits under the Lanham act by stating that he is not asserting infringement for “bare governmental record-keeping” but rather for “revenue-generating, fee-based, and profit-sharing activities.” [Id. at ¶ 88].

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Jeffrey-Allen Hill-Yisra’el v. Tax Commissioner Samuel Wade McCord, et al., Counsel Stack Legal Research, https://law.counselstack.com/opinion/jeffrey-allen-hill-yisrael-v-tax-commissioner-samuel-wade-mccord-et-al-gamd-2026.