Sophie Bershad v. Wilson B. Wood and Samuel L. Berger

Sophie Bershad, appellant herein, filed an action in the Superior Court of the State of Arizona against Wilson B. Wood and Samuel L. Berger, appellees herein, seeking general and punitive damages. The appellees petitioned for removal to the United States District Court for the District of Arizona on the ground that they were officers of the United States and the Internal Revenue Service, Treasury Department, and the petition was granted. In the district court the ap-pellees moved that the action be dismissed “because the complaint fails to state a claim upon which relief can be granted.” This motion was granted, and an appeal was taken to this court. Jurisdiction in the district court was by reason of 28 U.S.C.A. §§ 1442 (a) (1) and 1446, and jurisdiction is in this court by reason of 28 U.S.C.A. § 1291 .

The complaint alleges the following: Appellee Wood was the duly appointed and qualified District Director of Internal Revenue District of Arizona, Treasury Department, United States of America; and appellee Berger was a duly appointed and qualified collection officer of the Internal Revenue Service, District of Arizona, Treasury Department, United States of America. Appellees…