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BAUER v. FOLEY

Civ. 11830.

287 F.Supp. 343 (1968)

Stephanie BAUER, Plaintiff, v. John E. FOLEY, District Director of the United States Internal Revenue Service, Buffalo District, and the United States of America, Defendants.

United States District Court W. D. New York.

May 15, 1968.

Attorney(s) appearing for the Case

L. Robert Leisner, Buffalo, N. Y., for plaintiff.

Thomas A. Kennelly, Acting U. S. Atty. (C. Donald O'Connor, Buffalo, N. Y., of counsel), for defendants.

HENDERSON, Chief Judge.

The plaintiff has commenced this action to enjoin the government from seizing and selling her property and to have the assessments made against her declared void. The government opposes the application for the injunction and has moved to dismiss, claiming that the complaint fails to state a cause of action upon which relief can be granted; that the action is barred by the doctrine of sovereign immunity; that section 7421 (a) of the Internal...

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