United States v. Baker

THOMSEN, Chief Judge.

Defendant has moved to dismiss this action brought by the United States under 28 U.S.C.A. §§ 1340 and 1345 to reduce to judgment certain assessments of income taxes and excise-wagering taxes, with penalties and interest.

Most of the allegations in the motion to dismiss raise questions of fact which cannot be disposed of on such a motion. *416But defendant also contends that the complaint is “unnecessary and duplicitas” (sic), because it shows that notices of liens for the amounts assessed had previously been filed with the Clerk of the Circuit Court, Prince George’s County,…