Archie P. Sherar v. Raymond F. Harless, District Director, I.R.S., Robert Hampton, Chairman, Ludwig Andolsek, James E. Johnson, Commissioners, U. S. Civil Service Commission, United States of America and Edmund R. Bezdek v. Archie P. Sherar, Individually, and as President of L. M. Service, Inc., Archie P. Sherar v. Cornelius J. Coleman, Acting District Director, William Lefbom, Acting Assistant District Director, Internal Revenue Service

561 F.2d 791 Archie P. SHERAR, Plaintiff-Appellant, v. Raymond F. HARLESS, District Director, I.R.S., Robert Hampton, Chairman, Ludwig Andolsek, James E. Johnson, Commissioners, U. S. Civil Service Commission, Defendants-Appellees. UNITED STATES of America and Edmund R. Bezdek, Petitioners-Appellees, v. Archie P. SHERAR, Individually, and as President of L. M. Service, Inc., Respondents-Appellants. Archie P. SHERAR, Plaintiff-Appellant, v. Cornelius J. COLEMAN, Acting District Director, William Lefbom, Acting Assistant District Director, Internal Revenue Service, Defendants-Appellees. Nos. 74-2261, 75-1133 and 75-1223. United States Court of Appeals, Ninth Circuit. Sept. 26, 1977. 1 Archie P. Sherar, pro se. 2 Nancy Simpson, Asst. U.S. Atty., San Francisco, Cal., argued for appellee. 3 On Consolidated Appeals from Judgments of the United States District Court, for the Northern District of California, Northern Division. 4 Before CHOY and GOODWIN, Circuit Judges, and HOFFMAN * , District Judge. WALTER E. HOFFMAN, District Judge: 5 The principal issue before us is whether the District Court has subject matter jurisdiction of No. 74-2261, appellant's back pay claim. It was concluded…