David Remis v. United States

SWEENEY, District Judge.

This is an appeal from a judgment dismissing the complaint for lack of jurisdiction. Appellant, purchaser at a mortgagee’s sale of a parcel of real estate, seeks to quiet title as against the United States which asserts liens, junior in time to the mortgage, against the property for taxes owing by the mortgagor. The suit was brought under 28 U.S.C. § 2410 (a), which provides that “ * * * the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter, to quiet title to or for the…