BURKE v. BLUMENTHAL

Civ. A. No. 3-79-0685-H.

504 F.Supp. 35 (1980)

Frank M. BURKE, Jr., Plaintiff, v. W. Michael BLUMENTHAL, Secretary of the Treasury, and Jerome Kurtz, Commissioner, Internal Revenue Service, Defendants.

United States District Court, N. D. Texas, Dallas Division.

March 26, 1980.


Attorney(s) appearing for the Case

Buford P. Berry, Thompson & Knight, Dallas, Tex., for plaintiff.

William W. Guild, Tax Div., Dept. of Justice, Stafford Hutchinson, Asst. U. S. Atty., Dallas, Tex., for defendants.


MEMORANDUM OPINION

SANDERS, District Judge.

The case is before the Court on Defendants' Motion to Dismiss, filed July 30, 1979. The parties have extensively and competently briefed the issues raised in the motion to dismiss, and presented oral argument to the Court on November 21, 1979.

The case will be dismissed because the Court lacks subject matter jurisdiction under the Anti-Injunction Act and Declaratory Judgments Act.

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