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FARMER v. ROUNTREE

Nos. 13198, 13199.

252 F.2d 490 (1958)

Fyke FARMER, Appellant, v. J. M. ROUNTREE, Director of Internal Revenue, et al., Appellees. Fyke FARMER, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Sixth Circuit.

As Amended on Denial of Rehearing March 13, 1958.

Attorney(s) appearing for the Case

Fyke Farmer, Nashville, Tenn., in pro per.

Sheldon I. Fink, Washington, D. C., Charles K. Rice, Lee A. Jackson, A. F. Prescott and Sheldon I. Fink, Washington, D. C., Fred Elledge, Jr., U. S. Atty. Nashville, Tenn., on the brief, for appellees.

Before McALLISTER, MILLER, and STEWART, Circuit Judges.

PER CURIAM.

These are appeals from judgments of the District Court dismissing appellant's complaint and granting appellee's motion for judgment on the pleadings. Appellant filed his complaint for judgment declaring his immunity, in substantial part, from income tax liability for the year 1949, and to enjoin collection of the income taxes assessed against him for that year.

He based his claim on the ground that the...

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