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JOHNSON v. WALL

No. 9191.

329 F.2d 149 (1964)

Lora Belle JOHNSON, Appellant, v. J. E. WALL, Director of Internal Revenue, Appellee.

United States Court of Appeals Fourth Circuit.

Decided March 6, 1964.

Attorney(s) appearing for the Case

W. H. McElwee, No. Wilkesboro, N. C. (Richard A. Vestal, Winston-Salem, N. C., and Max F. Ferree, Wilkesboro, N. C., on brief), for appellant.

Timothy B. Dyk, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Meyer Rothwacks and George F. Lynch, Attorneys, Department of Justice, and William H. Murdock, U. S. Atty., and Roy G. Hall, Jr., Asst. U. S. Atty., on brief), for appellee

Before SOBELOFF, Chief Judge, J. SPENCER BELL, Circuit Judge, and BARKSDALE, District Judge.

SOBELOFF, Chief Judge.

This appeal is from an order of the District Court dismissing, for lack of jurisdiction, a suit to enjoin the collection of federal excise taxes on distilled spirits.

In support of the prayer for injunctive relief the taxpayer alleged that she was tried in May, 1959, on bills of indictment charging her with (a) possession of certain non-taxpaid whiskey, and (b) conspiracy to violate the internal revenue laws relating to distilled spirits...

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