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McALISTER v. COHEN

Civ. A. No. 2476.

308 F.Supp. 517 (1970)

William F. McALISTER, Plaintiff, v. Sheldon S. COHEN, Commissioner of Internal Revenue, Washington, D. C., and Hugh D. Jones, District Director of Internal Revenue Service, Parkersburg, West Virginia, Defendants.

United States District Court S. D. West Virginia, Huntington Division.

January 15, 1970.

Attorney(s) appearing for the Case

Robert H. Burford, Beckett, Burford & James, Huntington, W. Va., for plaintiff.

John S. Kingdon, Richard A. Scully, Trial Attys., Dept. of Justice, Washington, D. C., Wade H. Ballard, III, U. S. Atty., Bluefield, W. Va., George D. Beter, Asst. U. S. Atty., Huntington, W. Va., for defendants.

CHRISTIE, District Judge.

In this civil action, the plaintiff asks this Court to enjoin the defendants from making an assessment against him for unpaid federal wagering tax liabilities under Sections 44011 and 44112 of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 4401 and 4411, on the grounds that these statutes and Section 44123...

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