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WILLIS v. ALEXANDER

No. 77-3101 Summary Calendar.

575 F.2d 495 (1978)

Howell C. WILLIS, Plaintiff-Appellant, v. Donald C. ALEXANDER, Commissioner of Internal Revenue, A. W. McCanless, District Director of Internal Revenue, L. E. Semrick, Director of Internal Revenue Service Center, Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

June 19, 1978.

Attorney(s) appearing for the Case

Howell C. Willis, pro se.

Kenneth J. Mighell, U. S. Atty., Fort Worth, Tex., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Section, Jonathan S. Cohen, Ronald A. Dweck, Attys., Tax Div. Dept. of Justice, Washington, D. C., for defendants-appellees.

Before RONEY, GEE and FAY, Circuit Judges.

PER CURIAM:

Taxpayer, Howell Willis, filed suit in district court for injunctive and declaratory relief with respect to the constitutionality of certain federal income tax laws. The taxpayer asserts numerous issues in this appeal from the district court's dismissal for lack of subject matter jurisdiction and failure to state a claim upon which relief may be granted. We find them all to be without merit and affirm the judgment of the district court. A brief discussion...

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