Baumohl v. COLUMBIA JEWELRY COMPANY

THOMSEN, District Judge.

Defendants’ several motions to dismiss question the jurisdiction of this court and the suability of one of the defendants. The complaint cites no statute, but alleges that “The matter in controversy exceeds, exclusion of interest and costs, the sum of $3000.00 and Defendant, U. S. Treasury Department Internal Revenue Service, is an instrumentality of the U. S. Government”. At the argument plaintiff’s counsel claimed jurisdiction under 28 U.S.C.A. § 1340, which provides:

“The district courts shall have original jurisdiction of any civil action arising under any Act of…