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MURRAY v. UNITED STATES

Civ. No. A3-80-111.

520 F.Supp. 1207 (1981)

James A. MURRAY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. North Dakota, Southeastern Division.

September 4, 1981.

Attorney(s) appearing for the Case

Armond G. Erickson, Tenneson, Serkland, Lundberg, Erickson & Marcil, Ltd., Fargo, N. D., for plaintiff.

Lynn E. Crooks, Asst. U. S. Atty., James R. Britton, U. S. Atty., Fargo, N. D., for defendant.

MEMORANDUM AND ORDER

BENSON, Chief Judge.

This is an action seeking to quiet title or in the alternative, a recovery of damages resulting from a failure of the Internal Revenue Service (IRS) to permit a redemption of real property. The defendant United States, claiming sovereign immunity and subsequent lack of subject matter jurisdiction, moved to dismiss the complaint under Fed.R.Civ.P. 12(b). The plaintiff asserts jurisdiction under 28 U.S.C. §§...

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