Flynn, M. Rutledge v. United States of America by and Through Eggers, Roscoe Commissioner of Internal Revenue. Appeal of M. Rutledge Flynn

OPINION OF THE COURT

STAPLETON, Circuit Judge:

M. Rutledge Flynn (“Taxpayer”) brought this suit in the district court to enjoin collection by the Internal Revenue Service (“The Service”) of federal income taxes, penalties, and interest purportedly owed

for the taxable years 1974, 1975 and 1976. Jurisdiction was predicated on 28 U.S.C. § 1340. The district court dismissed the complaint and Flynn appealed. Appellate jurisdiction exists by virtue of 28 U.S.C. § 1291. We reverse the district court’s decision and remand.

I

Taxpayer and his wife filed joint federal income tax returns for 1974,1975 and…