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UNITED STATES v. SARMAN

No. 82-4084.

699 F.2d 469 (1983)

UNITED STATES of America, Plaintiff-Appellee, v. Lois Elizabeth Rabe SARMAN and Edwin Carl Sarman, Co-Executors of the Estate of Elizabeth Schultz Rabe, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided January 4, 1983.

Attorney(s) appearing for the Case

Shirley Smith, Asst. U.S. Atty., Reno, Nev., for plaintiff-appellee.

Stephen Fuerth, Glenn L. Archer, Jr., Michael Paup, Dept. of Justice, Tax Div., Washington, D.C., for defendants-appellants.

Before MERRILL and FERGUSON, Circuit Judges, and GRANT, District Judge.

PER CURIAM:

1. There is no merit in Appellants' contention that the District Court was without jurisdiction to foreclose the government's tax lien because exclusive jurisdiction was vested in the Nevada State Probate Court. Under 28 U.S.C. §§ 1340 and 1345, Federal District Courts have jurisdiction to enforce federal tax liens. The Nevada Probate Court had explicitly granted leave to the United States to proceed to foreclose its tax lien in federal court...

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