David Lee Buess v. United States and Internal Revenue Service

NOTE: This order is nonprecedential.

# United States Court of Appeals for the Federal Circuit

DAVID LEE BUESS,
Plaintiff-Appellant,
AND
RODNEY DALE CLASS,
Plaintiff-Appellant,
v.
UNITED STATES AND INTERNAL REVENUE
SERVICE,
Defendants-Appellees,
AND
STATE OF OHIO,
Defendant-Appellee,
AND
STATE OF NORTH CAROLINA,
Defendant-Appellee,
AND
GASTON COUNTY TAX DEPARTMENT,
Defendant-Appellee,
AND
REGINALD J. ROUTSON,
Defendant-Appellee.

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2011-1318

Appeal from the United States District Court for the
District of Columbia in case no. 09-CV-2151, Judge Henry
H. Kennedy, Jr.

## ON MOTION

Before NEWMAN, SCHALL, and DYK, Circuit Judges.
PER CURIAM.

## ORDER

The United States and the Internal Revenue Service
(US) move to dismiss David Lee Buess's and Rodney Dale
Class's (Buess) appeal for lack of jurisdiction.

The complaint filed in the United States District
Court for the District of Columbia essentially includes
claims of tax fraud against the United States. The dis-
trict court dismissed the complaint for failure to state a
claim upon which relief may be granted. After dismissal,
Buess filed a notice of appeal, identifying this court, and
the appeal was docketed. It appears that the appeal was
also docketed in the United States Court of Appeals for
the District of Columbia.

This is a court of limited jurisdiction. 28 U.S.C. §
1295. Based on our review, it is clear that the district
court's jurisdiction did not arise in whole or in part under
the laws governing this court's appellate jurisdiction. In
these circumstances, we determine that it is unnecessary
to transfer this case to the United States Court of Appeals
for the District of Columbia, because that court has al-
ready docketed the appeal in this matter. See 28 U.S.C. §

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1631 (court may, if it is in the "interest of justice," trans-
fer an action to a court "in which the action or appeal
could have been brought at the time it was filed or no-
ticed").

Accordingly,
IT IS ORDERED THAT:

(1) The motion to dismiss is granted.

(2) Each side shall bear its own costs in this appeal.

FOR THE COURT

JUL 7 2011

/s/ Jan Horbaly

Date

Jan Horbaly Clerk

cc: David Lee Buess
Rodney Dale Class
George A. McAndrews, Esq.
John Schumann, Esq.
Justin Michael Flint, Esq.
Grady L. Balentine, Jr., Esq.
Aaron D. Epstein, Esq.

FILED
U.S. COURT OF APPEALS FOR
THE FEDERAL CIRCUIT
JUL 0 7 2011

JAN HORBALY
CLERK

s24

ISSUED AS A MANDATE:

JUL 7 2011