Peele v. Glotzbach

WALTER E. HOFFMAN, District Judge.

In this action instituted against the District Director of Internal Revenue, plaintiff seeks a permanent injunction restraining defendant from in any man*89ner proceeding in the collection, enforcement, or distraint of certain taxes, penalties and interest allegedly illegally assessed against plaintiff, and requesting that the assessment be declared void and expunged from the records of the state court where the assessment is recorded. In effect, plaintiff asks that he be forever relieved of the assessment and the tax incident thereto.

We are met at the threshold…