Case: Robert E. Rath, Personally, and for Buckeye Paint & Varnish Company (Defunct), Seaway Hardware & Mfrs' Supply Co., Inc. (Defunct)
Abbreviation: Rath
Decision Date: 1971-04-02
Docket Number: No. 112-70
Citation: 194 Ct. Cl. 1024
Volume: 194
Reporter: United States Court of Claims Reports
Court: United States Court of Claims
Jurisdiction: United States
Parties: Robert E. Rath, Personally, and for Buckeye Paint & Varnish Company (Defunct), Seaway Hardware & Mfrs’ Supply Co., Inc. (Defunct)
Judges: 
Pages: 1024–1025

Head Matter:
No. 112-70.
April 2, 1971
Robert E. Rath, Personally, and for Buckeye Paint & Varnish Company (Defunct), Seaway Hardware & Mfrs’ Supply Co., Inc. (Defunct)

Opinion:
— Plaintiffs seek to recover a sum which allegedly constitutes the damage suffered by plaintiffs as the result of certain actions by the Internal Revenue Service in connection with its administration of jeopardy assessments; they also claim violation of their constitutional rights. This case comes before the court on defendant's motion to dismiss the petition. Upon consideration thereof, together with "petitioner's Traverse" in opposition thereto, without oral argument, the court concludes that plaintiffs have failed to state a cause of action within the jurisdiction of this court. On April 2,1971 the court by order granted defendant's motion and dismissed the petition.