[Download] "Chapman v. Coulson" by United States Court of Appeals for the Ninth Circuit " Book PDF Kindle ePub Free
eBook details
- Title: Chapman v. Coulson
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 10, 1992
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 51 KB
Description
Howard Coulson appeals pro se the district courts dismissal of his third-party complaint against the United States for lack of jurisdiction. In his third-party complaint seeking compensatory damages, Coulson alleged the Internal Revenue Service ("IRS") filed a tax lien on his property "based upon hearsay, false charges and without prior notice." We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo a district courts dismissal for lack of subject matter jurisdiction, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416, 1421 (9th Cir. 1989), cert. denied, 496 U.S. 937 (1990), and we affirm.
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