JAMES v. U.S.

No. 91-8056.

970 F.2d 750 (1992)

Ronald JAMES, Plaintiff-Appellant, and Kay James, Plaintiff, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

July 23, 1992.


Attorney(s) appearing for the Case

Ronald James, pro se.

Shirley D. Peterson, Asst. Atty. Gen., of counsel, Richard A. Stacy, U.S. Atty., Gary R. Allen, Charles E. Brookhart and Curtis C. Pett, Attys., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before LOGAN, BARRETT and EBEL, Circuit Judges.


LOGAN, Circuit Judge.

Ronald and Kay James (plaintiffs) appeal summary judgment against them in their quiet title action against the United States under 28 U.S.C. § 2410. Although plaintiffs claimed procedural irregularities in the tax levy on Mr. James' wages, the district court found that the case was, at heart, a challenge of the tax liability for which the levy was established and held that it had no jurisdiction to hear the matter. It then entered summary...

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