
    FRED M. SIMMONS and wife, EUNICE S. SIMMONS v. UNITED STATES OF AMERICA, acting through the Farmers Home Administration, U.S. Department of Agriculture, James O. Buchanan, Trustee
    No. 121
    (Filed 12 January 1982)
    APPEAL as of right pursuant to G.S. 7A-30(2) from a decision of a divided panel of the Court of Appeals which affirmed the trial court’s dismissal of plaintiffs’ action for lack of jurisdiction over the subject matter (G.S. 1A-1, Rule 12(h)(3)) entered by Judge Howell on 29 October 1980 in Superior Court, CLEVELAND County. The opinion of the Court of Appeals, reported at 53 N.C. App. 216, 280 S.E. 2d 463 (1981), is by Judge Hedrick with Judge Martin (Harry C.) concurring and Judge Wells dissenting in part.
    
      
      Harold J. Bender, U.S. Attorney, by Max 0. Cogburn, Jr., Assistant U.S. Attorney, and Lawrence B. Lee, Senior Attorney, Office of the General Counsel, U.S. Department of Agriculture, for defendant-appellee United States of America.
    
    
      Hamrick, Mauney, Flowers, Martin & Deaton, by W. Robinson Deaton, Jr., for plaintiff-appellants.
    
   PER CURIAM.

The facts are fully and accurately stated in the opinion of the Court of Appeals. For the reasons given in that opinion, the decision of the Court of Appeals is

Affirmed.  