ORDER
HENDERSON, District Judge.
The plaintiff sought to enjoin the assessment of a deficiency for the taxable year 1962 resulting from the disallowance of a tentative loss carryback adjustment. However, the court finds that plaintiff does not fall within any exception to § 7421(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 7421(a), and, therefore, is prohibited by that section from seeking an injunction.
Specifically, the issue...
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