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STRADLEY v. GLENN

No. 11348.

193 F.2d 522 (1951)

STRADLEY v. GLENN, Collector of Internal Revenue.

United States Court of Appeals Sixth Circuit.

December 6, 1951.

Attorney(s) appearing for the Case

Marvin J. Sternberg, Louisville, Ky., for appellant.

David C. Walls, Louisville, Ky., Theron L. Caudle, Charles Oliphant, Ellis N. Slack, Virginia H. Adams, Washington, D. C., for appellee.

Before SIMONS, MARTIN and McALLISTER, Circuit Judges.

PER CURIAM.

In this cause, the District Court dismissed the complaint of the taxpayer seeking to enjoin and restrain the Collector of Internal Revenue from collecting federal taxes, together with penalties and interest, assessed against her for several years under section 1700(e) of the Internal Revenue Code, 26 U.S.C.A. § 1700(e), and also seeking a declaratory judgment that the taxpayer was not legally liable for such taxes, penalties and interest;

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