GOVERN v. MEESE

No. 86-3129 Non-Argument Calendar.

811 F.2d 1405 (1987)

Robert Walter GOVERN, Plaintiff-Appellant, v. Edwin MEESE, Attorney General of the United States, the U.S. Department of the Treasury, Internal Revenue Service, and Congress Financial Corporation (Florida), Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

March 6, 1987.


Attorney(s) appearing for the Case

Grafton B. Wilson, II, Gainesville, Fla., for plaintiff-appellant.

Britton, Cohen, Cassel, Kaufman & Schantz, P.A., Miami, Fla., for defendants-appellees.

Roger M. Olsen, Acting Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Appellate Section, David English Carmack, Joan Oppenheimer, U.S. Dept of Justice, Washington, D.C., for Meese, U.S. Dept. of Treasury & I.R.S.

Before HATCHETT and CLARK, Circuit Judges, and TUTTLE, Senior Circuit Judge.


PER CURIAM:

This case raises two distinct jurisdictional issues. The first is procedural in nature and considers whether the appellant's prematurely filed notices of appeal were sufficient to appeal this case. The second is substantive in nature and concerns the subject matter jurisdiction of the federal courts to entertain a suit against the government by a private party seeking to ensure that he or she receives tax credit for property forfeited to the government...

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