ESCRO STORAGE CARTAGE v. FRONTIER DISTR. L

Citation Codes

Equivalent Citations

citation codes

Docket Number

No. 441, Docket 71-1900.

Attorney(S)

Richard B. Scott, Buffalo, N.Y. (Eugene C. Tenney, Buffalo, N. Y., on the brief), for plaintiff-appellant. Leonard J. Henzke, Jr. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Crombie J. D. Garrett, Attys., Tax Div., Dept. of Justice), for the United States. Robert D. Gunderman, Buffalo, N.Y., for Frontier Distribution Line, Inc.

Judges

Wilfred Feinberg
William Homer Timbers

Acts

Judiciary And Judicial Procedure — Tort Claims Procedure — Particular Proceedings — Exceptions
Internal Revenue Code — Procedure And Administration — Collection — Seizure Of Property For Collection Of Taxes — Levy — Sale Of Seized Property
Internal Revenue Code — Procedure And Administration — Judicial Proceedings — Proceedings By Taxpayers And Third Parties — Civil Actions By Persons Other Than Taxpayers

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ESCRO STORAGE AND CARTAGE, INC., PLAINTIFF-APPELLANT, v. FRONTIER DISTRIBUTION LINE, INC. AND INTERNAL REVENUE SERVICE, DEFENDANTS-APPELLEES.

PER CURIAM:

Plaintiff Escro Storage and Cartage, Inc. appeals from an order of the United States District Court for the Western District of New York, John T. Curtin, J., dismissing its complaint against both defendants, Internal Revenue Service (IRS) and Frontier Distribution Line, Inc. (Frontier). The district court held that it lacked jurisdiction to entertain plaintiff's action for damages against the IRS, citing 28 U.S.C. § 2680 (a), (c) and (h). The court then refused in its discretion to hear plaintiff's pendent claim against Frontier. Plaintiff argues on appeal that jurisdiction exists under 26 U.S.C. §§ 6335, 7426, and 28 U.S.C. §§ 1340, 1346(a)(2) and (e). We have considered these claims and on this record find them without merit.

The judgment of the district court is affirmed.

ESCRO STORAGE AND CARTAGE, INC., PLAINTIFF-APPELLANT, v. FRONTIER DISTRIBUTION LINE, INC. AND INTERNAL REVENUE SERVICE, DEFENDANTS-APPELLEES.

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