HOLDEEN v. RATERREE

Civ. No. 6534.

155 F.Supp. 509 (1957)

Jonathan HOLDEEN, Plaintiff, v. Riley J. RATERREE, as District Director of Internal Revenue, Defendant.

United States District Court N. D. New York.

August 6, 1957.


Attorney(s) appearing for the Case

Jonathan Holdeen in pro. per.

Theodore F. Bowes, U. S. Atty., Syracuse, N. Y., Frederic G. Rita, Atty., Dept. of Justice, Washington, D. C., for defendant.


BRENNAN, Chief Judge.

The problem posed by this motion requires the determination of whether or not the allegations of the complaint disclose such extraordinary circumstances as to exempt it from the apparently unconditional language of Section 7421 of the Internal Revenue Code 1954, 26 U.S. C.A. § 7421, which prohibits an action brought to restrain the collection of a tax.

This is such an action. The complaint...

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