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COLLINS v. DALY

No. 18230.

437 F.2d 736 (1971)

Fred L. COLLINS, Plaintiff-Appellant, v. James E. DALY, District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

January 19, 1971.

Attorney(s) appearing for the Case

John H. O'Hara, Indianapolis, Ind., Attorney for appellant; O'Hara & Kohlmeyer, Indianapolis, Ind., of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Tax Division, John M. Brant, Atty., U. S. Department of Justice, Washington, D. C., Stanley B. Miller, U. S. Atty., Indianapolis, Ind., Lee A. Jackson, Joseph M. Howard, Attys., Department of Justice, Washington, D. C., for appellee.

Before CASTLE, Senior Circuit Judge, and CUMMINGS and STEVENS, Circuit Judges.

CASTLE, Senior Circuit Judge.

Fred L. Collins, plaintiff-appellant, appeals from the judgment order of the District Court dismissing his action for injunctive relief against the defendant-appellee, James E. Daly, District Director of Internal Revenue for the District of Indiana. Plaintiff's complaint seeks to permanently enjoin the District Director from assessing and collecting wagering excise taxes and the special occupational tax proposed to be assessed against...

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