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MURRAY v. UNITED STATES

No. 84-1776.

751 F.2d 271 (1984)

Joan M. MURRAY and Justin Murray, Plaintiffs-Appellants, v. UNITED STATES of America and Gary O. Booth as the District Director for the Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Eighth Circuit.

Decided December 28, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, Douglas G. Coulter, Attys., Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellees; Rodney S. Webb, U.S. Atty., Fargo, N.D., of counsel.

Paul F. Richard of Tenneson, Serkland, Lundberg, Erickson & Marcil, Ltd., Fargo, N.D., for plaintiffs-appellants.

Before HEANEY, ROSS and FAGG, Circuit Judges.

PER CURIAM.

Appellants sought $70,000.00 in damages, or, in the alternative, a writ of mandamus compelling the government to convey to them certain real property which they had sought to redeem following its conveyance to the United States at a tax auction. The district court1 initially dismissed that portion of the appellants' complaint which sought monetary relief for lack of subject matter jurisdiction. Subsequently, the court dismissed...

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