Sophie Bershad v. Wilson B. Wood and Samuel L. Berger

HAMLIN, Circuit Judge.

Sophie Bershad, appellant herein, filed an action in the Superior Court of the State of Arizona against Wilson B. Wood and Samuel L. Berger, appellees herein, seeking general and punitive damages. The appellees petitioned for removal to the United States District Court for the District of Arizona on the ground that they were officers of the United States and the Internal Revenue Service, Treasury Department, and the petition was granted. In the district court the ap-pellees moved that the action be dismissed “because the complaint fails to state a claim upon which relief…