SIMONS, District Judge.
This is a motion to dismiss the bill of complaint on the ground that the injunctive relief sought is prohibited by section 3224 of the Revised Statutes (26 USCA § 154), which provides: "No suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court."
The bill alleges that the defendant demands payment and seeks by distraint to collect against the plaintiff a burden assessed against...
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