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CRENSHAW COUNTY PRIVATE SCHOOL FOUNDATION v. CONNALLY

Civ. A. No. 3613-N.

343 F.Supp. 495 (1972)

CRENSHAW COUNTY PRIVATE SCHOOL FOUNDATION, a non-profit educational corporation organized under the laws of the State of Alabama, doing business as Crenshaw Christian Academy, Plaintiff, v. John B. CONNALLY, Jr., Secretary of the Treasury of the United States and Johnnie M. Walters, Commissioner of Internal Revenue, Defendants.

United States District Court, M. D. Alabama, N. D.

May 11, 1972.

Attorney(s) appearing for the Case

Charles J. Kettler, Jr., Luverne, Ala., for plaintiff.

Ira DeMent, U. S. Atty., and Kenneth E. Vines, Asst. U. S. Atty., M. D. Ala., Montgomery, Ala., and Stanley F. Krysa, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendants.

ORDER

JOHNSON, Chief Judge.

This cause is now submitted upon defendants' motion to dismiss. The motion rests upon three grounds: (1) that this Court has no authority to grant the injunctive relief sought, (2) that plaintiff has an adequate remedy at law, and (3) that this is a suit against the government to which it has not consented.

The first point raised is premised upon 26 U.S.C. Sec. 7421(a) which provides:

Tax.—Except as provided...

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