BULLOCK v. LATHAN

Civ. No. 8614.

198 F.Supp. 627 (1960)

Giles E. BULLOCK and Katherine D. Bullock, Plaintiffs v. Dana LATHAN, Commissioner of Internal Revenue, and E. C. Coyle, Jr., District Director of Internal Revenue, Defendants.

United States District Court W. D. New York.

November 9, 1960.


Attorney(s) appearing for the Case

Milo Thomas, Rochester, N. Y., for plaintiffs.

Neil R. Farmelo, U. S. Atty., Buffalo, N. Y., Anthony R. Palermo, Asst. U. S. Atty., Rochester, N. Y., of counsel, for defendants.


BURKE, Chief Judge.

This is an action for a declaratory judgment. The defendants move for summary judgment on the ground, among others, that the court lacks jurisdiction of the controversy.

If this be viewed as a controversy with respect to federal taxes, this court has no jurisdiction because controversies in respect to federal taxes are expressly excepted from the provisions of Section 2201, Title 28 U.S.C., relating to declaratory judgments. Jolles Foundation...

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