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McALLISTER v. DUDLEY

Civ. A. No. 14519.

148 F.Supp. 548 (1956)

James C. McALLISTER, Plaintiff, v. A. J. DUDLEY, District Director of Internal Revenue at Pittsburgh, Defendant.

United States District Court W. D. Pennsylvania.

December 27, 1956.

Attorney(s) appearing for the Case

Edward J. McGinness, Pittsburgh, Pa., for plaintiff.

D. Malcolm Anderson, U. S. Atty., Pittsburgh, Pa., Donald C. Bush, Frederic G. Rita, Department of Justice, Washington, D. C., for defendant.

MARSH, District Judge.

This is a federal tax case wherein the plaintiff seeks to have an assessment made against him declared illegal and to restrain the collection of such assessment by the District Director of Internal Revenue.1 The defendant, upon receipt of the complaint, filed a motion to dismiss on the ground that this is a suit to restrain the collection of internal revenue taxes, the maintenance of which is prohibited by §...

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