Gordon v. United States

Although I come out the same place the majority does, I get there by a somewhat different route.

1. The apparent rationale of the majority’s conclusion that section 110(a) of the Federal Tax Lien Act of 1966 did not restrict our jurisdiction under the Tucker Act to entertain a suit by a nontaxpayer challenging a tax levy upon its property is that (a) Congress was aware of that jurisdiction, and (b) its failure to refer to that jurisdiction *342reflects an intention not to modify it. The main basis for the first proposition — that Congress was aware of our jurisdiction — is a brief reference in an…