Broadwell v. United States, Civ. A. No. 699

CourtUnited States District Courts. 4th Circuit. Eastern District of North Carolina
Writing for the CourtCRAVEN
Citation234 F. Supp. 17
PartiesWaverly C. BROADWELL and Nancy Broadwell, his wife, Plaintiffs, v. UNITED STATES of America, Defendant. Dohn BROADWELL, Plaintiff, v. UNITED STATES of America, Defendant.
Decision Date14 September 1964
Docket Number700.,Civ. A. No. 699

234 F. Supp. 17

Waverly C. BROADWELL and Nancy Broadwell, his wife, Plaintiffs,
v.
UNITED STATES of America, Defendant.

Dohn BROADWELL, Plaintiff,
v.
UNITED STATES of America, Defendant.

Civ. A. Nos. 699, 700.

United States District Court E. D. North Carolina, Fayetteville Division.

Heard August 5, 1964.

Decided September 14, 1964.


234 F. Supp. 18

Frank P. Meadows, Jr., Rocky Mount, N. C., for plaintiffs.

Robert H. Cowen, U. S. Atty., and Gerald L. Bass, Asst. U. S. Atty., for defendant.

CRAVEN, Chief Judge:

These actions, consolidated for trial, are brought by plaintiff taxpayers under 28 U.S.C. § 2410(a) to remove the cloud of a tax lien on title to their property. The lien arose, pursuant to the provisions of Section 6312 of the Internal Revenue Code of 1954, by reason of deficiency income tax assessments made on the basis of their federal income tax returns filed for 1959.

What plaintiffs seek from this court is an injunction restraining defendant from any attempt to collect the deficiency assessments and a declaration that all liens and deficiency assessments for the calendar year 1959 be abated and declared null and void. Defendant has moved to dismiss the suit for failure to state a claim upon which relief can be granted and for lack of jurisdiction of the subject matter and for lack of jurisdiction over the United States because of sovereign immunity.

Jurisdiction is asserted under 28 U.S. C. §§ 1340 and 2410(a). Section 1340 confers upon the district courts "original jurisdiction of any civil action arising under any Act of Congress providing for internal revenue * * *." Section 2410(a) provides that "the United States may be named a party in any civil action or suit in any district court * * to quiet title to or for the foreclosure of a mortgage or other lien upon real or personal property on which the United States has or claims a mortgage or other lien."

Section 1340 is merely a grant of general jurisdiction to the district courts to entertain civil actions arising under any Act of Congress providing for internal revenue. It is not a waiver by the government of immunity from suit, but presupposes waiver of immunity under some other statutory provision. See: First National Bank of Emlenton, Pennsylvania v. United States, 3 Cir., 265 F. 2d 297 at 299 (1959); Quinn et al. v. Hook, D.C., 231 F.Supp. 718 (1964). Such waiver, plaintiffs contend, is the effect of Section 2410(a) of U.S.C. Certainly Section 2410(a) is a relinquishment of sovereign immunity — the question is, to what extent. Whether it extends to an attack upon the merits of the tax assessment itself has been considered in several cases: Pipola v. Chicco, 169 F.Supp. 229 (S.D.N.Y.1959), aff'd. 2 Cir., 274 F.2d 909 (1960); Wells v. Long, 162 F.2d 842 (9th Cir. 1947); Remis...

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16 practice notes
  • Progressive Consumers Federal Credit Union v. U.S., No. 95-1712
    • United States
    • U.S. Court of Appeals — First Circuit
    • November 7, 1995
    ...liens on property as against other lienors--not to permit a collateral attack on the tax assessment." Broadwell v. United States, 234 F.Supp. 17, 18 (E.D.N.C.1964), aff'd 343 F.2d 470 (4th Cir.), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965); accord, McMillen v. United ......
  • Yannicelli v. Nash, Civ. A. No. 1253-71.
    • United States
    • United States District Courts. 3th Circuit. United States District Courts. 3th Circuit. District of New Jersey
    • January 24, 1973
    ...statutory provision(s). Quinn v. Hook, 231 F.Supp. 718 (D.C.Pa.1964), aff'd., 341 F.2d 920 (3 Cir. 1965); Broadwell v. United States, 234 F.Supp. 17 (D.C. N.C.1964), aff'd., 343 F.2d 470 (4 Cir. 1965), cert. denied, 382 U.S. 825, 86 S. Ct. 57, 15 L.Ed.2d 70 Since the plaintiff attacks the l......
  • Lonsdale v. U.S., No. 90-2113
    • United States
    • United States Courts of Appeals. United States Court of Appeals (10th Circuit)
    • November 20, 1990
    ...aff'd per curiam, 341 F.2d 920 (3d Cir.1965); McCann v. United States, 248 F.Supp. 585 (E.D.Pa.1965); Broadwell v. United States, 234 F.Supp. 17 (E.D.N.C.1964), aff'd, 343 F.2d 470 (4th Cir.1965), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965); Shaw v. United States, 321 F.Su......
  • Floyd v. United States, Civ. A. No. 4362.
    • United States
    • United States District Courts. 4th Circuit. United States District Court of South Carolina
    • May 27, 1965
    ...use said Section as a means to contest the merits of a tax assessment, predicated upon a suit to quiet title. Broadwell v. United States, 234 F.Supp. 17 D.C.N.C.1964, aff'd. 4th Cir. March 8, 1965, 343 F.2d 470; Cooper Agency v. McCleod, 235 F.Supp. 276 D. C.S.C.1964; Quinn v. Hook, 231 F.S......
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16 cases
  • Progressive Consumers Federal Credit Union v. U.S., No. 95-1712
    • United States
    • U.S. Court of Appeals — First Circuit
    • November 7, 1995
    ...liens on property as against other lienors--not to permit a collateral attack on the tax assessment." Broadwell v. United States, 234 F.Supp. 17, 18 (E.D.N.C.1964), aff'd 343 F.2d 470 (4th Cir.), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965); accord, McMillen v. United ......
  • Yannicelli v. Nash, Civ. A. No. 1253-71.
    • United States
    • United States District Courts. 3th Circuit. United States District Courts. 3th Circuit. District of New Jersey
    • January 24, 1973
    ...statutory provision(s). Quinn v. Hook, 231 F.Supp. 718 (D.C.Pa.1964), aff'd., 341 F.2d 920 (3 Cir. 1965); Broadwell v. United States, 234 F.Supp. 17 (D.C. N.C.1964), aff'd., 343 F.2d 470 (4 Cir. 1965), cert. denied, 382 U.S. 825, 86 S. Ct. 57, 15 L.Ed.2d 70 Since the plaintiff attacks the l......
  • Lonsdale v. U.S., No. 90-2113
    • United States
    • United States Courts of Appeals. United States Court of Appeals (10th Circuit)
    • November 20, 1990
    ...aff'd per curiam, 341 F.2d 920 (3d Cir.1965); McCann v. United States, 248 F.Supp. 585 (E.D.Pa.1965); Broadwell v. United States, 234 F.Supp. 17 (E.D.N.C.1964), aff'd, 343 F.2d 470 (4th Cir.1965), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965); Shaw v. United States, 321 F.Su......
  • Floyd v. United States, Civ. A. No. 4362.
    • United States
    • United States District Courts. 4th Circuit. United States District Court of South Carolina
    • May 27, 1965
    ...use said Section as a means to contest the merits of a tax assessment, predicated upon a suit to quiet title. Broadwell v. United States, 234 F.Supp. 17 D.C.N.C.1964, aff'd. 4th Cir. March 8, 1965, 343 F.2d 470; Cooper Agency v. McCleod, 235 F.Supp. 276 D. C.S.C.1964; Quinn v. Hook, 231 F.S......
  • Request a trial to view additional results

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