Iannelli v. Long

MEMORANDUM OPINION

GOURLEY, District Judge.

This is a proceeding for preliminary injunction to have an assessment for excise taxes incident to alleged gambling operations declared invalid and to enjoin an execution that has been issued against realty and personalty of the husband and wife, who own said interests as tenants by the entireties.

The Court has conducted full and complete hearings and it appears that it is not in dispute that the assessments originally made were against the husband and subsequent thereto the name of the wife was added thereto, which action was improper and not…