KASDON v. UNITED STATES

No. 82-1475.

707 F.2d 820 (1983)

Lawrence I. KASDON, Plaintiff, and Prince George's County, Maryland, (a body corporate and politic), Appellant, v. UNITED STATES of America, Appellee, and G.W. Zierden Landscaping, Inc.; John J. Dwyer, Trustee; Joseph C. Hughes, trustee; Jennings H. Bowman; Edith A. Bowman; all persons having or claiming to have an interest in the property described as: 2.6129 acres, Croome, assessed to G.W. Zierden Landscaping, Inc., in the fifteenth Election District — Melwood, more specifically described in the Bill of Complaint; Potomac Iron Works, Inc. (a Delaware Corporation, not qualified to do business in Maryland); The National Bank of Washington (an out-of-State Bank which has withdrawn voluntarily its authority to do business in Maryland); Joseph R. Cassidy, Trustee and Robert Elks, Trustee and United States of America and any and all persons having or claiming to have any interest in the following property described on the tax bills issued by the Director of Finance for Prince George's County (Item No. 16-A) 18,447 sq. ft., part of lot adjoining Episcopal Methodist Church lot, Sixteenth Election District, Assessed to Potomac Iron Works, Inc.; (Item No. 16-B) 13,500 sq. ft. and improvements, Lots 4 and 5, Levi Nalley's Addition to Hyattsville, Sixteenth Election District, assessed to Potomac Iron Works, Inc.; (Item No. 16-C) 35,369 sq. ft. and improvements Lots 6, 12, 13, 7 EX SW Con, NE Cor 8, and 1/3 11 Ex Tri SE Line Ft Abnd St. Levi Nalley's Addition to Hyattsville, Sixteenth Election District, assessed to Potomac Iron Works, Inc.; (Item No. 16-D) 13,569.00 sq. ft., Lot 1 and Part of Lot 3, equalling 2,233 sq. ft., triangle on NW line of Lot 3, equalling .0023 acres, Holtons Addition to Hyattsville, Sixteenth Election District Assessed to Potomac Iron Works, Inc.; (Item No. 16-E) 24,390 sq. ft. and improvements, Lots 14, 15 and 16, Levi Nalley's Addition to Hyattsville, Sixteenth District, assessed to Potomac Iron Works, Inc.; (Item No. 16-F) 10,200 sq. ft., Lot 2, Holton's Addition to Hyattsville, Sixteenth Election District, assessed to Potomac Iron Works, Inc.; (Item No. 16-G) 13,586 sq. ft., residue of octagon tract on Locust Avenue, Sixteenth Election District, assessed to Potomac Iron Works, Inc.; (Item No. 16-H) 29,656.48 sq. ft., Part of Lot 3, equalling 21,110.48 sq. ft. and part of Lot 4, equalling .1962 acres, Holton's Addition to Hyattsville, Sixteenth Election District, assessed to Potomac Iron Works, Inc.; (Item No. 16-I) 0.0052 acres, Triangle on SE Line of Lot 11, Levi Nalley's Addition to Hyattsville, Sixteenth Election District, assessed to Potomac Iron Works, Inc. and more specifically described in the Bill of Complaint; Mid-Atlantic Construction & Development Corporation (a Maryland Corporation) and Estate of Bird H. Dolby and Eleanor D. Martin and United States of America and any and all persons having or claiming to have any interest in the following property described on the tax bills issued by the Director of Finance for Prince George's County (Item No. 5-A) Outlot A, Block B, 6,396.0 sq. ft., Donny Brook Estates Subdivision, Fifth (Piscataway) Election District, assessed to Mid-Atlantic Construction & Development Corporation; (Item No. 14-B) Lot 27, Block H, 7,500 sq. ft., Lincoln Subdivision, Fourteenth (Bowie) Election District, assessed to Bird H. Dolby; (Item No. 18-A) Lot 569, 2,250.00 sq. ft., Cedar Heights Subdivision, Eighteenth (Seat Pleasant) Election District, assessed to Robert M. Dolby and Eleanor D. Martin and more specifically described in the Bill of Complaint, Defendants.

United States Court of Appeals, Fourth Circuit.

Decided June 3, 1983.


Attorney(s) appearing for the Case

Michael P. DeGeorge, Associate County Atty., Robert B. Ostrom, County Atty., Upper Marlboro, Md. (Michael O. Connaughton, Deputy County Atty., Upper Marlboro, Md., on brief) for appellant.

David English Carmack, Tax Div., Dept. of Justice, Washington, D.C. (J. Frederick Motz, U.S. Atty., Baltimore, Md., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Tax Div., Dept. of Justice, Washington, D.C., on brief) for appellee.

Before HALL, MURNAGHAN and SPROUSE, Circuit Judges.


SPROUSE, Circuit Judge:

Prince George's County, Maryland, appeals from an order of the district court dismissing the United States as a party defendant in three suits1 to foreclose all rights of redemption in three parcels of real estate. The United States holds tax liens on the properties. The district court dismissed the United States as a defendant on the basis of sovereign immunity. We affirm.

The suits originally were filed...

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