McCabe v. Alexander

Plaintiff Morgan L. McCabe appeals from the District Court’s dismissal without prejudice of his suit to enjoin the sale of certain real property in satisfaction of his income tax liabilities for 1960-1963 and 1966.1 In addition to enjoining the collection of taxes, taxpayer seeks a declaration that no taxes are due for the years in question.

Plaintiff originally sought a redetermination 'of income tax deficiencies assessed against him for the years 1958-1967. Confirming a settlement agreement reached between the Internal Revenue Service and McCabe, the Tax Court entered a decision on August…