HUMMELL v. UNITED STATES

Civ. No. 80-36-D-2.

494 F.Supp. 1003 (1980)

F. Colleen HUMMELL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Iowa, Davenport Division.

August 12, 1980.


Attorney(s) appearing for the Case

Gene R. Krekel and Gary L. Putnam, Hirsch, Link, Adams, Hoth & Krekel, Burlington, Iowa, for plaintiff.

Roxanne Barton Conlin, U. S. Atty., Des Moines, Iowa, for Southern Dist. of Iowa.

Mary Frances Clark and Richard Gregory, Tax Division, Dept. of Justice, Washington, D. C., for defendant.


RULING ON MOTION TO DISMISS AND ORDER OF DISMISSAL

VIETOR, District Judge.

On August 8, 1980, the undersigned Judge heard oral arguments of counsel in respect to defendant's motion to dismiss for lack of jurisdiction and for failure to state a claim upon which relief can be granted.

FACTS

In essence, plaintiff's complaint, as amended, alleges the following:

A quit claim deed from plaintiff's former husband, dated March 21, 1975...

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