Harry Pargament, Plaintiff-appellant, v. Edward J. Fitzgerald, Jr., As District Director of the Manhattan District Internal Revenue Office, and the United States of America, Defendant-appellees, 391 F.2d 934 (2d Cir. 1968)

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US Court of Appeals for the Second Circuit - 391 F.2d 934 (2d Cir. 1968) Argued March 18, 1968
Decided March 18, 1968

Appeal from an order of the United States District Court for the Southern District of New York, Charles H. Tenney, J., dismissing the complaint and denying appellant's motion for summary judgment. 272 F. Supp. 553 (S.D.N.Y. 1967).

Robert Barko, New York City, for plaintiff-appellant.

Yale L. Rosenberg, Asst. U. S. Atty., New York City (Robert M. Morgenthau, U. S. Atty., Grant B. Hering, Asst. U. S. Atty., for Southern District of New York, on the brief), for defendant-appellees.

Before LUMBARD, Chief Judge, FRIENDLY, Circuit Judge, and CLARIE, District Judge.* 


We affirm in open court the judgment of the Southern District which dismissed the plaintiff's complaint for the reasons stated in Judge Tenney's opinion at 272 F. Supp. 553 (1967), as the district court lacked jurisdiction over the subject matter.


Of the District Court of Connecticut, sitting by designation