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    Margie E. McNear Johnny McNear v. United States, 889 F.2d 1084, 4th Cir. (1989)

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    The 4th Circuit Court of Appeals affirmed the district court's dismissal of Margie and Johnny McNear's tax claim against the United States. The district court had dismissed the claim under Rules 12(b)(1) and 12(b)(6) for lack of jurisdiction and failure to state a claim. On appeal, the McNears argued the district court had jurisdiction because the U.S. waived requirements to invoke the court's jurisdiction, but the 4th Circuit found the arguments meritless and affirmed the dismissal.

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    Margie E. McNear Johnny McNear v. United States, 889 F.2d 1084, 4th Cir. (1989)

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    The 4th Circuit Court of Appeals affirmed the district court's dismissal of Margie and Johnny McNear's tax claim against the United States. The district court had dismissed the claim under Rules 12(b)(1) and 12(b)(6) for lack of jurisdiction and failure to state a claim. On appeal, the McNears argued the district court had jurisdiction because the U.S. waived requirements to invoke the court's jurisdiction, but the 4th Circuit found the arguments meritless and affirmed the dismissal.

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    Filed: 1989-11-07 Precedential Status: Non-Precedential Citations: 889 F.2d 1084 Docket: 89-3219

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    The 4th Circuit Court of Appeals affirmed the district court's dismissal of Margie and Johnny McNear's tax claim against the United States. The district court had dismissed the claim under Rules 12(b)(1) and 12(b)(6) for lack of jurisdiction and failure to state a claim. On appeal, the McNears argued the district court had jurisdiction because the U.S. waived requirements to invoke the court's jurisdiction, but the 4th Circuit found the arguments meritless and affirmed the dismissal.

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    Margie E. McNear Johnny McNear v. United States, 889 F.2d 1084, 4th Cir. (1989)

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    The 4th Circuit Court of Appeals affirmed the district court's dismissal of Margie and Johnny McNear's tax claim against the United States. The district court had dismissed the claim under Rules 12(b)(1) and 12(b)(6) for lack of jurisdiction and failure to state a claim. On appeal, the McNears argued the district court had jurisdiction because the U.S. waived requirements to invoke the court's jurisdiction, but the 4th Circuit found the arguments meritless and affirmed the dismissal.

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    889 F.

    2d 1084
    Unpublished Disposition

    NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of


    unpublished dispositions is disfavored except for establishing
    res judicata, estoppel, or the law of the case and requires
    service of copies of cited unpublished dispositions of the Fourth
    Circuit.
    Margie E. MCNEAR, Johnny McNear, Plaintiffs-Appellants,
    v.
    UNITED STATES of America, Defendant-Appellee.
    No. 89-3219.

    United States Court of Appeals, Fourth Circuit.


    Submitted Aug. 25, 1989.
    Decided Nov. 7, 1989.

    J. Lincoln Woodard, J. Lincoln Woodard, J.D., Inc., on brief for


    appellants.
    Shirley D. Peterson, Assistant Attorney General, Gary R. Allen, Ann B.
    Durney, Regina S. Moriarty, Tax Division, United States Department of
    Justice, Henry E. Hudson, United States Attorney, on brief for appellee.
    Before HARRISON L. WINTER, SPROUSE, and WILKINS, Circuit
    Judges.
    PER CURIAM:

    Margie E. McNear and Johnny McNear appeal from the judgment of the district
    court dismissing their tax claim against the United States. The district court
    dismissed the claim pursuant to Federal Rules of Civil Procedure 12(b)(1) and
    12(b)(6). On appeal the McNears argue that the district court had jurisdiction to
    hear the claim because the United States had waived the formal prerequisites
    invoking the jurisdiction of the district court.
    We have considered the issues raised in the briefs and find the contentions of

    the appellants meritless. The district court properly dismissed the suit and we
    affirm. We dispense with oral argument because the facts and legal contentions
    are adequately presented in the materials before the court and argument would
    not aid the decisional process. Fed.R.App.P. 34(a)(3); Loc.R. 34(a).
    AFFIRMED.

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