PAIGE v. DILLON


217 F.Supp. 18 (1963)

Eric H. and Constance M. PAIGE, Plaintiffs, v. Douglas DILLON, Secretary of the Treasury, Mortimer M. Caplin, Commissioner of Internal Revenue, Charles A. Church, New York District Director of Internal Revenue, and Otto W. Rakow, Revenue Officer, Internal Revenue Service, Defendants.

United States District Court S. D. New York.

March 29, 1963.


Attorney(s) appearing for the Case

Robert M. Morgenthau, U. S. Atty. for the Southern Dist. of New York for defendants. Clarence M. Dunnaville, Jr., New York City, Asst. U. S. Atty., of counsel.

Eric H. Paige, New York City, for plaintiffs.


SUGARMAN, District Judge.

Plaintiffs' demand in their complaint "that a temporary injunction and a permanent injunction be issued halting the collecting efforts of the defendants pending the settlement of the issues in this matter" which would enjoin the collection of the 1960 Federal Income Tax of plaintiff Eric H. Paige, admittedly due, is forbidden by § 7421(a) of the Internal Revenue Code of 1954, 26 U.S. C.A. § 7421(a). Only where the "United...

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