AM. ASS'N OF COMMODITY TRADERS v. DEPT. OF TREASURY

No. 79-1019.

598 F.2d 1233 (1979)

AMERICAN ASSOCIATION OF COMMODITY TRADERS, Plaintiff, Appellant, v. DEPARTMENT OF the TREASURY, Internal Revenue Service and United States of America, Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided May 31, 1979.


Attorney(s) appearing for the Case

David C. Buxbaum, New York City, with whom Vincent C. Martina, Amherst, New Hampshire was on brief, for plaintiff, appellant.

Leonard J. Henzke, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom William H. Shaheen, U. S. Atty., Concord, N. H., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Richard D. Buik, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for defendants, appellees.

Before COFFIN, Chief Judge, CAMPBELL and BOWNES, Circuit Judges.


COFFIN, Chief Judge.

This is an appeal from the district court's dismissal of a complaint seeking recovery of damages resulting from defendants' failure to grant plaintiff tax-exempt status under the Internal Revenue Code. The district court dismissed for lack of subject matter jurisdiction. We affirm.

This dispute arises out of the alleged refusal of the Internal Revenue Service to process appellant's application for exempt status under 26 U.S.C. § 501...

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