ROSNER v. McGINNES

Civ. A. Nos. 24218, 24219.

167 F.Supp. 44 (1958)

Jacob ROSNER v. Edgar A. McGINNES, Dist. Dir. of Int. Rev. Louis PRINCE v. Edgar A. McGINNES, Dist. Dir. of Int. Rev.

United States District Court E. D. Pennsylvania.

September 3, 1958.


Attorney(s) appearing for the Case

Benjamin F. Kivnik, Philadelphia, Pa., for plaintiffs.

Harold K. Wood, U. S. Atty., and Henry P. Sullivan, Asst. U. S. Atty., Philadelphia, Pa., for defendant.


LEAHY, District Judge.

Plaintiffs seek to restrain a collection of penalties for failure to pay withholding taxes from Allentown Trade School, Inc., and Reading Trade School, Inc. The question is precise: can an action be had to enjoin assessment of a penalty under § 2707(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 2707(a), or is it prohibited by § 7421(a) of the Internal Revenue Code of 1954, 26 U.S. C.A. § 7421(a). The government moves...

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