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STIX FRIEDMAN & CO. v. COYLE

No. 71 C 735(1).

340 F.Supp. 4 (1972)

STIX FRIEDMAN & CO., Inc., Plaintiff, v. Eugene C. COYLE, Jr., District Director of Internal Revenue, Defendant.

United States District Court, E. D. Missouri, E. D.

April 7, 1972.

Attorney(s) appearing for the Case

Henry C. Lowenhaupt and Richard D. FitzGibbon, Lowenhaupt, Chasnoff, Freeman, Holland & Mellitz, St. Louis, Mo., for plaintiff.

Daniel Bartlett, Jr., U. S. Atty., St. Louis, Mo., Richard F. Mitchell, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

MEREDITH, Chief Judge.

This matter is before the Court on defendant's motion to dismiss for lack of jurisdiction and for failure to state a claim upon which relief can be granted. Plaintiff seeks injunctive and declaratory relief against the District Director of Internal Revenue.

The history of this litigation is as follows: In August 1969 the Commissioner of Internal Revenue served a statutory...

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