Legal Opinion
Schmidt v. King
Court of Appeals for the Tenth Circuit
Decided September 6, 1990No. 89-3240PublishedCited by 27 opinions
1Per curiam
The initial issue before us in this case is whether the district court had jurisdiction to consider this action, which plaintiffs Es-ley E. and Mildred R. Schmidt characterize as an action to quiet title under 28 U.S.C. § 2410. Because Mr. and Mrs. Schmidt were actually challenging the Internal Revenue Service’s deficiency assessment and collection of taxes, which may not be attacked under the authority of section 2410, we conclude the district court lacked jurisdiction to consider this lawsuit.1
Mr. and Mrs. Schmidt did not file tax returns for the years 1978 through 1983. The I.R.S.…
2Cases cited9 opinions
- Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. SaltzCourt of Appeals for the Third Circuit · 1976
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
- United States v. John Hancock Mutual Life InsuranceSupreme Court of the United States · 1960
- Arthur & Shirley Pollack v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Laino v. United StatesCourt of Appeals for the Second Circuit · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- Guthrie v. SawyerCourt of Appeals for the Tenth Circuit · 1992
- James W. McCarty v. United StatesCourt of Appeals for the Fifth Circuit · 1991
- Ronald James, and Kay James v. United StatesCourt of Appeals for the Tenth Circuit · 1992
22 more not listed; retrieve them via the Exa API.