Lora Belle Johnson v. J. E. Wall, Director of Internal Revenue

SOBELOFF, Chief Judge.

This appeal is from an order of the District Court dismissing, for lack of jurisdiction, a suit to enjoin the collection of federal excise taxes on distilled spirits.

In support of the prayer for injunctive relief the taxpayer alleged that she was tried in May, 1959, on bills of indictment charging her with (a) possession of certain non-taxpaid whiskey, and (b) conspiracy to violate the internal revenue laws x-elating to distilled spirits. The complaint goes on to state that the taxpayer was convicted of the first charge, but was acquitted of conspiracy, and that notice…