McCARTY v. U.S.

No. 90-1627 Summary Calendar.

929 F.2d 1085 (1991)

James W. McCARTY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 30, 1991.


Attorney(s) appearing for the Case

James W. McCarty, Dallas, Tex., pro se.

Gary R. Allen, Chief, Joel A. Rabinovitz, Robert S. Pomerance, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., and Marvin Collins, U.S. Atty., Dallas, Tex., for defendant-appellee.

Before JOHNSON, SMITH and WIENER, Circuit Judges.


PER CURIAM:

As an issue of first impression in this circuit we consider here a possible waiver of sovereign immunity in a tax case pursuant to 28 U.S.C. § 2410. The instant suit concerns the government's seizure of funds and property in satisfaction of federal tax liabilities owed by Plaintiff-Appellant James W. McCarty. In his appeal McCarty claims that the district court had jurisdiction over all issues, that it erred in treating the government's motion to...

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