Crenshaw County Private School Foundation, Etc., D/B/A Crenshaw Christian Academy v. John B. Connally, Jr., Secretary of the Treasury of the U. S.

GROOMS, District Judge:

This is an appeal by the plaintiff-appellant, a non-profit private school foundation, from an order of the District Court of the Middle District of Alabama, 343 F.Supp. 495, granting a motion to dismiss its complaint for an injunction against the Secretary of the Treasury and the Commissioner of Internal Revenue.

The action was dismissed on two grounds. The lower court held that (1) relief was barred by 26 U.S.C.A. § 7421(a) 1 , and (2) that plaintiff had an adequate remedy at law in view of the fact that it was not threatened with irreparable injury.

Since our decision…