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BELL v. GRAY

No. 901.

191 F.Supp. 328 (1960)

Margaret BELL et al., Plaintiffs, v. William GRAY, District Director of Internal Revenue et al., Defendants.

United States District Court E. D. Kentucky, Covington Division.

February 9, 1960.

Attorney(s) appearing for the Case

Goodman & Goodman, Cincinnati, Ohio, for plaintiffs.

Henry J. Cook, U. S. Atty., Jean L. Auxier, Lexington, Ky., Asst. U. S. Atty., for defendants.

SWINFORD, District Judge.

The statement of plaintiffs' counsel in his brief that this is a court of general jurisdiction should be corrected. Every federal court is a court of limited, not of general, jurisdiction. All presumptions are against the jurisdiction of such a court, so that the facts disclosing the jurisdiction must affirmatively appear upon the record. Turner v. Bank of North America, 1799, 4 Dall. 8, 1 L. Ed. 718; McNally v. Jackson, D.C.,

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