DYER v. GALLAGHER

No. 11688.

203 F.2d 477 (1953)

DYER v. GALLAGHER.

United States Court of Appeals Sixth Circuit.

April 15, 1953.


Attorney(s) appearing for the Case

John Driskill, Norwood, Cincinnati, Ohio (John Driskill, Norwood, Cincinnati, Ohio, on the brief), for appellant.

Frederic G. Rita, Washington, D. C. (Charles S. Lyon, Ellis N. Slack and Frederic G. Rita, Washington, D. C., Ray J. O'Donnell and Frank J. Richter, Cincinnati, Ohio, on the brief), for appellee.

Before ALLEN, MARTIN and MILLER, Circuit Judges.


PER CURIAM.

Appellant filed this action against the Collector of Internal Revenue to restrain the collection of deficiencies in income taxes assessed against her and her husband for the years 1948, 1949 and 1950. The District Judge sustained appellee's motion to dismiss, based on Section 3653 of the Internal Revenue Code, 26 U.S.C.A. § 3653, from which order this appeal was taken.

Section 3653 Internal Revenue Code provides that with certain exceptions...

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