DeWELLES v. UNITED STATES

No. 21071.

378 F.2d 37 (1967)

Roy W. DeWELLES, Appellant, v. UNITED STATES of America et al., Appellees.

United States Court of Appeals Ninth Circuit.

April 17, 1967.


Attorney(s) appearing for the Case

Robert H. Wyshak, Wyshak & Wyshak, Los Angeles, Cal., for appellant.

Edwin L. Miller, Jr., U. S. Atty., San Diego, Cal., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Mark S. Rothman, Attys., Washington, D. C., Tax Div., Dept. of Justice, for appellees.

Before JONES, Senior Judge, United States Court of Claims, and BARNES and JERTBERG, Circuit Judges.


JONES, Senior Judge.

This is an appeal from the judgment of the United States District Court for the Southern District of California, Central Division (now the Central District), dismissing appellant taxpayer's suit to enjoin a deficiency assessment of federal income taxes for the years 1957 and 1958.

Jurisdiction was conferred on the district court by 28 U.S.C. § 1340 and 26 U.S.C. §§ 6213 and 7421(a). Jurisdiction is conferred on this court...

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