Glen T. Jamison, Director of Internal Revenue v. Maria Repetti

JAMES ALGER FEE, Circuit Judge.

Maria Repetti filed a suit seeking an injunction against the Director of Internal Revenue to restrain the collection of assessments made against her on or about December 12, 1952. A motion by the Director to dismiss the action was denied. The Director then filed an answer setting up the defense that the assessments followed a notice of mathematical error in respect to the tax returns of Maria Repetti and her husband for 1948 and 1949 and the defense that the court was without jurisdiction to enjoin the collection of internal revenue taxes.

Upon respective motions…