REIMER v. UNITED STATES

No. 30486 Summary Calendar.

441 F.2d 1129 (1971)

Charles Joseph REIMER, Plaintiff-Appellant, v. UNITED STATES of America, Internal Revenue Service, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

April 26, 1971.


Attorney(s) appearing for the Case

Charles Joseph Reimer, pro se.

Anthony J. P. Farris, U. S. Atty., James R. Gough, George R. Pain, Asst. U. S. Attys., Houston, Tex., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Chief, Appellate Sec., Dept. of Justice, K. Martin Worthy, Chief Counsel, Internal Revenue Service, Daniel B. Rosenbaum, James H. Bozarth, Attys., Tax Division, Dept. of Justice, Washington, D. C., for defendants-appellees.

Before WISDOM, COLEMAN, and SIMPSON, Circuit Judges.


PER CURIAM:

Reimer appeals from the district court's dismissal of his suit seeking an injunction against the collection of an income tax assessment.

26 U.S.C. § 7421(a) provides that, except in certain listed situations not applicable here,

no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.<...

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