BENEFICIAL CONSUMER DISCOUNT CO. v. POLTONOWICZ

No. 94-1346.

47 F.3d 91 (1995)

BENEFICIAL CONSUMER DISCOUNT COMPANY, Appellant, v. David R. POLTONOWICZ; John Poltonowicz; The Internal Revenue Service of the United States of America.

United States Court of Appeals, Third Circuit.

Decided February 9, 1995.


Attorney(s) appearing for the Case

Shawn J. Lau, Bingaman, Hess, Coblentz & Bell, Reading, PA, for appellant.

Frank W. Hunger, Asst. Atty. Gen., Michael R. Stiles, U.S. Atty., Barbara L. Herwig, Irene M. Solet, Appellate Staff, Civ. Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Before: STAPLETON and GREENBERG, Circuit Judges, and ATKINS, District Judge.


Submitted Pursuant to Third Circuit LAR 34.1(a) August 4, 1994.

OPINION OF THE COURT

STAPLETON, Circuit Judge:

Beneficial Consumer Discount Co. ("Beneficial") appeals from an order dismissing its third-party claim against the Internal Revenue Service ("IRS"), and remanding the remainder of this case to state court. The district court reasoned that the doctrine of sovereign immunity precluded Beneficial's claim against the IRS. At issue is whether...

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