Jack Dickens and Homer Lee Scott v. United States of America

MERRITT, Circuit Judge.

In this case for injunctive and declaratory relief, the plaintiffs, Jack Dickens and Homer Lee Scott, appeal the decision of the District Court under the Anti-Injunction Act, 26 U.S.C. § 7421, and the Declaratory Judgment Act, 28 U.S.C. § 2201 dismissing their suit for lack of subject matter jurisdiction. The issue is whether these statutes withdraw from federal courts jurisdiction to enjoin the Internal Revenue Service from using for assessment purposes information lawfully acquired by agents of the Federal Bureau of Investigation as a result of a court-ordered wiretap…