Richard R. Dieckmann v. United States of America

The appellants appeal the dismissal for lack of subject matter jurisdiction in their suit to recover funds asserted to be theirs which were used to satisfy the tax liability of another. The appellants alleged that, together with members of their class, they had entrusted a sum of approximately $800,000.00 with Continental Silver Corporation to be used to purchase silver. The Internal Revenue Service levied on the funds to satisfy the tax liabilities of Continental Silver and its president, Chess Wilbur Barr III. This levy was asserted to be wrongful because Continental’s only interest in the…