BRUCHHAUSEN, District Judge.
This is an action in which plaintiff seeks to enjoin defendant from enforcing collection of a penalty assessed by defendant for late filing of a federal corporate income tax return. Defendant now moves to dismiss the complaint pursuant to Rule 12(b) of the Federal Rules of Civil Procedure, 28 U.S.C.A.
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.