SCHMIDT v. KING

No. 89-3240.

913 F.2d 837 (1990)

Esley E. SCHMIDT and Mildred R. Schmidt, Plaintiffs-Appellants, v. Clarence M. KING, Jr., District Director, Max J. Kennedy, Revenue Officer, Internal Revenue Service, Commissioner of the Internal Revenue Service, United States of America, Does I Through X Inclusive, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied November 16, 1990.


Attorney(s) appearing for the Case

Esley E. Schmidt and Mildred R. Schmidt, pro se.

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Kenneth L. Greene, and Curtis C. Pett, Attys., Tax Div., Dept. of Justice, Washington, D.C., (Benjamin L. Burgess, Jr., U.S. Atty., Wichita, Kan., of counsel), for defendants-appellees.

Before SEYMOUR, BRORBY, and EBEL, Circuit Judges.


PER CURIAM.

The initial issue before us in this case is whether the district court had jurisdiction to consider this action, which plaintiffs Esley E. and Mildred R. Schmidt characterize as an action to quiet title under 28 U.S.C. § 2410. Because Mr. and Mrs. Schmidt were actually challenging the Internal Revenue Service's deficiency assessment and collection of taxes, which may not be attacked under the authority of section 2410, we conclude the district court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases