FLYNN v. UNITED STATES BY AND THROUGH EGGERS

No. 85-5323.

786 F.2d 586 (1986)

FLYNN, M. Rutledge, v. UNITED STATES of America by and through EGGERS, Roscoe Commissioner of Internal Revenue. Appeal of M. Rutledge FLYNN.

United States Court of Appeals, Third Circuit.

Decided March 19, 1986.


Attorney(s) appearing for the Case

Patrick E. Dougherty, Dougherty, Mundy & Leventhal, Kingston, Pa., Edward J. Schoen, (argued), Reisinger & Associates, P.C., Wilkes-Barre, Pa., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Wynette J. Hewett, Matthew J. Anderton, (argued), Washington, D.C., for appellee.

Before GARTH and STAPLETON, Circuit Judges, and BISSELL, District Judge


OPINION OF THE COURT

STAPLETON, Circuit Judge:

M. Rutledge Flynn ("Taxpayer") brought this suit in the district court to enjoin collection by the Internal Revenue Service ("The Service") of federal income taxes, penalties, and interest purportedly owed for the taxable years 1974, 1975 and 1976. Jurisdiction was predicated on 28 U.S.C. § 1340. The district court dismissed the complaint and Flynn appealed. Appellate jurisdiction exists by virtue of 28...

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