Clinton H. Mitchell and Clinton Mitchell Foundation v. R. A. Riddell, District Director of Internal Revenue, and United States of America

Appellants, Clinton H. Mitchell and Clinton Mitchell Foundation (plaintiffs below), appeal from two orders of the District Court, one denying appellants’ motion for a summary judgment, and the other granting the motion of appellees for dismissal of the action for lack of jurisdiction over the subject matter of the action.

On April 14, 1967, appellant, Clinton H. Mitchell, in pro per, filed a complaint in the district court, solely in his own name, against R. A. Riddell, a retired District Director of the Internal Revenue Service at Los Angeles. On August 25, 1967, on stipulation of counsel and approval of the district court, the appellant, Clinton Mitchell Foundation, was joined as a party-plaintiff on the ground that the Foundation was the real party in interest.

We have been unable to find in the record any order of the district court joining the United States of America as a party-defendant. In view of the provisions of 26 U.S.C. § 7422 (f) (2), we shall treat the United States of America as a party-defendant in this action, and as an appellee on this appeal. The United States of America makes no contention otherwise.

The complaint alleges that appellant, Clinton H.…