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BERGER LEVEE DIST., FRANKLIN COUNTY, MO. v. U.S.

No. 97-1530.

128 F.3d 679 (1997)

BERGER LEVEE DISTRICT, FRANKLIN COUNTY, MISSOURI, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 31, 1997.

Attorney(s) appearing for the Case

Louis B. Eckelkamp III, Washington, MO, argued (Steven P. Kuenzel, Washington, MO, on the brief), for appellant.

Thomas V. Linguanti, Washington, MO, argued (Loretta C. Argrett, Asst. Atty. General, Richard Farber, Washington, MO, on the brief), for appellee.

Before BOWMAN, Circuit Judge, HENLEY, Senior Circuit Judge, and MORRIS SHEPPARD ARNOLD, Circuit Judge.

BOWMAN, Circuit Judge.

Berger Levee District appeals from the order of the District Court granting the Government's motion to dismiss the Levee District's action to collect the unpaid balance of local levee and maintenance taxes assessed on property purchased by the Government in September 1995. Because we conclude that the District Court lacked jurisdiction to entertain this action, we vacate the District Court's order dismissing the Levee District's action for failure...

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