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HEASLEY v. UNITED STATES

No. 17863.

348 F.2d 40 (1965)

Fay HEASLEY, Selma Heasley, Helen Heasley Herr, Paul Heasley, Pearl Heasley Hendrix, Appellants, v. The UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

July 16, 1965.

Attorney(s) appearing for the Case

O. S. Gunderson, Christine, N. D., made argument for appellants and filed brief.

John O. Garaas, U. S. Atty., Fargo, N. D., made argument for appellee and filed brief with Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner and Jonathan S. Cohen, Attys., Tax Division, Dept. of Justice, Washington, D. C.

Before VAN OOSTERHOUT, MATTHES and MEHAFFY, Circuit Judges.

PER CURIAM.

The plaintiffs brought this action against the United States seeking judgment for $4,000,000.00 alleging that they "have unlawfully been deprived of their farm, their property and their home." Specifically, the complaint alleges that a March, 1960 tax lien judgment obtained by the United States is "exorbitant and confiscatory"; that plaintiff, Fay Heasley, for himself and on behalf of the other plaintiffs (members of his family) offered to pay the tax...

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