KIKER v. HEFNER

No. 26854.

409 F.2d 1067 (1969)

C. W. KIKER, Sr., Plaintiff-Appellant, v. Harold HEFNER et al., Defendants-Appellees.

United States Court of Appeals Fifth Circuit.

April 10, 1969.


Attorney(s) appearing for the Case

Clinton J. Morgan Wright, Walther & Morgan, Rome, Ga., for appellant.

Joe K. Telford, W. Woodrow Stewart, Telford, Wayne & Stewart, Gainesville, Ga., for appellees.

Arthur K. Bolton, Atty. Gen., William L. Harper, H. Perry Michael, Asst. Attys. Gen., Atlanta, Ga., for Peyton S. Hawes, Commissioner of Revenue of The State of Georgia.

Before COLEMAN and GOLDBERG, Circuit Judges, and SKELTON, Judge of the Court of Claims.


COLEMAN, Circuit Judge:

The appellant failed in his efforts to obtain federal court intervention in the assessment and collection of state imposed taxes. The District Court held that it was without jurisdiction and, in any event, the claim was barred by res judicata. The Court was right on both points and we affirm.

On May 3, 1967, C. W. Kiker, plaintiff-appellant, filed suit in the Georgia state courts against the sheriff and other county officials, attacking...

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