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TRAILS END MOTELS, INC. v. C. I. R.

Civ. No. 81-1275.

532 F.Supp. 85 (1982)

TRAILS END MOTELS, INC., a Kansas corporation, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE; Acting District Director, Jim Kelly; and Agent William Bryant, Defendants.

United States District Court, D. Kansas.

February 10, 1982.

Attorney(s) appearing for the Case

Richard L. Schodorf, Wichita, Kan., for plaintiff.

G. Scott Nebergall, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendants.

MEMORANDUM AND ORDER

KELLY, District Judge.

Plaintiff Trails End Motels, Inc. has brought this action to enjoin the collection of a federal income tax deficiency assessed for plaintiff's fiscal year ended March 31, 1977. A court's power to grant relief against the collection of taxes is, of course, severely limited by the Tax Anti-injunction Statute, 26 U.S.C. § 7421; plaintiff, however, contends that the instant case falls within one of the explicit...

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