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NOSKE v. U.S.

Nos. 90-5003, 90-5004.

911 F.2d 133 (1990)

Joan M. NOSKE, Appellant, v. UNITED STATES of America, Appellee. James L. NOSKE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided August 13, 1990.

Attorney(s) appearing for the Case

Joan M. and James L. Noske, pro se.

Gary R. Allen, Washington, D.C., for appellee.

Before McMILLIAN, BOWMAN and WOLLMAN, Circuit Judges.

McMILLIAN, Circuit Judge.

Joan M. Noske and James L. Noske, sister and brother, appeal pro se from orders entered in the District Court for the District of Minnesota sua sponte dismissing for lack of subject matter jurisdiction their respective lawsuits seeking a determination of liability for tax penalties because they had not paid all assessed penalties prior to commencing suit. For reversal, all parties argue dismissal was improper because each of the Noskes had...

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