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ENDSLEY v. INTERNATIONAL BUSINESS MACHINES CORPORATION

43159.

255 Ga. 694 (1986)

342 S.E.2d 308

ENDSLEY v. INTERNATIONAL BUSINESS MACHINES CORPORATION.

Supreme Court of Georgia.

Decided April 23, 1986.

Attorney(s) appearing for the Case

Oliver H Endsley III, pro se.

King & Spalding, David F. Guldenschuh, William A. Clineburg, Jr., for appellee.

PER CURIAM.

Oliver H. Endsley III sued International Business Machines Corporation (IBM) praying for an injunction restraining the withholding of money from his salary to satisfy a claim of the Internal Revenue Service for delinquent taxes. The trial court granted IBM's motion to dismiss holding that the state courts lack subject matter jurisdiction because of 26 USC § 7421. Upon review of the record and arguments, we find the trial court to be correct.

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