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SMALDONE v. KURTZ

Civ. A. No. 77-1492.

450 F.Supp. 1138 (1978)

Frances SMALDONE, Plaintiff, v. Jerome KURTZ, Commissioner of Internal Revenue Service, et al., Defendants.

United States District Court, District of Columbia.

May 23, 1978.

Attorney(s) appearing for the Case

Issac N. Groner and Walter Fleischer, Cole & Groner, P. C., Washington, D. C., for plaintiff.

Robert Gordon, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendants.

MEMORANDUM OPINION

SIRICA, District Judge.

The dispositive issue in this case, a taxpayer suit to enjoin and declare unlawful tax collection efforts by the Internal Revenue Service, is whether equitable jurisdiction exists to entertain plaintiff's claims as is required by the Enochs v. Williams Packing & Navigation Co., 370 U.S. 1, 82 S.Ct. 1125, 8 L.Ed.2d 292 (1962) and Commissioner v. Shapiro,

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