Highlight of the final order:
The court finds Roger Wells's motion to dismiss is untimely and largely incomprehensible. The defendant's argument that the court lacks jurisdiction because "all courts are operating under the (1) trading with the enemy act" and that the courts are essentially "foreign states" is frivolous. The motion is replete with "tax protester" rhetoric and there is no merit to defendant Wells's contentions. Accordingly, the motion will be denied.