Tovar v. Jarecki

MINTON, Circuit Judge.

The plaintiff-appellant filed a complaint to enjoin the Collector of Internal Revenue from the collection of a tax on marijuana assessed pursuant to 26 U.S.C.A. § 2590(a) (2) 1 for the reasons alleged that the tax was assessed pursuant to evidence obtained in an illegal search and seizure, and that the alleged tax is not a tax but a penalty. The Collector filed a motion to dismiss the complaint on the ground that the court had no jurisdiction to enjoin the collection of the tax because prohibited therefrom by Sec. 3653 of the Internal Revenue Code, 26 U.S.C.A. ■§ 3653,…