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WILLIAMS v. WISEMAN

No. 7586.

333 F.2d 810 (1964)

Alphonzo WILLIAMS, Appellant, v. Earl R. WISEMAN, District Director of Internal Revenue, Appellee.

United States Court of Appeals Tenth Circuit.

June 29, 1964.

Attorney(s) appearing for the Case

Jay W. Whitney, Tulsa, Okl. (Robert E. Jones and Waldo F. Bales, Tulsa, Okl., with him on brief), for appellant.

Ralph A. Muoio, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, and George F. Lynch, Attys., Dept. of Justice, B. Andrew Potter, U. S. Atty., and Leonard L. Ralston, Asst. U. S. Atty., with him on brief), for appellee.

Before MURRAH, Chief Judge, and PICKETT and HILL, Circuit Judges.

MURRAH, Chief Judge.

Appellant brought this action to enjoin the District Director from "collecting or attempting to collect or enforce" a tax lien, covering federal excise (wagering) taxes and occupational stamp taxes assessed against him. The trial Court dismissed the complaint for lack of jurisdiction to grant the relief sought. The only question presented on appeal is whether the complaint states sufficient facts to warrant...

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