[Download] "Smith v. Moody" by United States Court of Appeals for the Fourth Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: Smith v. Moody
- Author : United States Court of Appeals for the Fourth Circuit
- Release Date : January 19, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 49 KB
Description
Opinion Per Curiam: Lynwood Earl Smith filed a state court action seeking to quiet title to certain real and personal property confiscated by the Internal Revenue Service and sold to Fred and Johnny Leon Moody, Defendants below. Smith claimed that IRS agents failed to strictly comply with statutes and regulations, invalidating the deed to the Moodys. The Moodys removed the case to federal court and filed a motion to dismiss on the ground that Smith failed to join the United States, an indispensable party. Smith had already filed another suit, Smith v. Robinson No. CA-92-38-CIV-4-H (E.D.N.C. May 19, 1992), against the United States based essentially upon the same allegations set forth in the instant complaint; the suit was dismissed with prejudice on motion of the United States for lack of jurisdiction.
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