Stix Friedman & Co., Inc., a Corporation v. Eugene C. Coyle, Jr., District Director of Internal Revenue

In this case the appellant-taxpayer, Stix Friedman & Co., Inc., brought an action in a Missouri state court, which appellee removed to the federal district court, to redetermine the amount of taxpayer’s deficiencies, if any, in its payment of income taxes for the years 1965 and 1966. Taxpayer also requested that appellee District Director of Internal Revenue be enjoined from asserting or collecting any deficiencies for these years pending a judicial determination of its tax liability.

Taxpayer had originally filed a petition for redetermination of tax liability in the Tax Court of the United…