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BENNETT v. UNITED STATES DIRECTOR OF INTERNAL REVENUE

No. 72-1932.

468 F.2d 584 (1972)

John C. BENNETT, Appellant, v. UNITED STATES DIRECTOR OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Certiorari Denied January 15, 1973.

Attorney(s) appearing for the Case

John C. Bennett, pro se.

Keith S. Snyder, U. S. Atty., W. D., North Carolina, and Hugh J. Beard, Jr., Asst. U. S. Atty., for appellee.

Before BUTZNER, RUSSELL and FIELD, Circuit Judges.

Certiorari Denied January 15, 1973. See 93 S.Ct. 950.

PER CURIAM:

This is an appeal from a district court order dismissing, for lack of jurisdiction, a petition to enjoin the collection of federal income taxes. Bennett has also filed a motion for a stay of execution of the order.

The controlling statute in this case is 26 U.S.C. § 7421(a): "[N]o suit for the purpose of restraining the assessment or collection of any tax shall be maintained in...

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