Sherman v. Wisconsin Department of Revenue (829 F. Supp. 1068, 1993)

DECISION AND ORDER

MYRON L. GORDON, Senior District Judge.

Pro se plaintiff, Cecil R. Sherman, currently incarcerated at the Waupun Correctional Institution for possession and delivery of controlled substances, has filed a complaint in which he challenges the constitutionality of an “occupational tax” assessed against him by the Wisconsin department of revenue. Mr. Sherman’s complaint is accompanied by a petition to proceed in forma pauperis. For the reasons stated below, the petition will be denied.

In order to authorize a litigant, to proceed in forma pauperis, the court must make two determinations: first, whether the litigant is unable to pay the costs of commencing the action; and second, whether the action is frivolous or malicious. 28 U.S.C. §§ 1915(a) and (d). The court is obliged to give Mr. Sherman’s pro se allegations, however inartfully pleaded, a liberal construction. See Haines v. Kerner, 404 U.S. 519, 520-21, 92 S.Ct. 594, 595-96, 30 L.Ed.2d 652 (1972).

Mr. Sherman readily satisfies the financial requirements for proceeding in forma pauperis. His affidavit of indigence states that he has $53.66 in his prison trust account, that he has $40,852.00 in outstanding debts, and that his only means of income is from employment at Waupun Correctional Institution where he earns 44