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WALKER v. INTERNAL REVENUE SERVICE, U. S. TREASURY DEPT.

No. 19047.

333 F.2d 768 (1964)

Claudia WALKER, Appellant, v. INTERNAL REVENUE SERVICE, U. S. TREASURY DEPARTMENT, United States of America, Joseph M. Cullen, District Director, Internal Revenue Service, V. V. Harvey, Revenue Officer, John Doe Kennedy, Supervisor, Internal Revenue Service, Mortimer Caplin, Commissioner of Internal Revenue, Appellees.

United States Court of Appeals Ninth Circuit.

Rehearing Denied August 6, 1964.

Attorney(s) appearing for the Case

Claudia Walker, in pro. per.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., Cecil F. Poole, U. S. Atty., Richard L. Carico, Asst. U. S. Atty., San Francisco, Cal., for appellees.

Before HAMLEY and MERRILL, Circuit Judges, and KILKENNY, District Judge.

HAMLEY, Circuit Judge.

Miss Claudia Walker, appearing throughout in propria persona, brought this action against the Internal Revenue Service and others, to enjoin the collection of deficiencies in federal income taxes determined and assessed against her for the calendar years 1953 through 1956. Defendants moved to dismiss the action on the grounds that the district court lacked jurisdiction over the subject matter and the complaint does not state a claim upon...

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