Hartman v. Switzer

OPINION

JOHN L. MILLER, District Judge.

Now pending before the Court is the government’s motion to dismiss plaintiff’s complaint requesting a three-judge district court and other relief on the grounds of failure to state a claim upon which relief can be granted and the Court is without subject matter jurisdiction.

A brief statement of the history of this litigation is necessary to our disposition of the government’s motion. The plaintiff, Raymond M. Hartman, by letter dated June 19, 1972, from the District Director, Internal Revenue Service, was advised of income tax deficiencies for the tax…