Muncaster v. Baptist

OPINION AND ORDER

HANCOCK, District Judge.

This action by a private citizen against certain governmental employees of the executive and legislative branches of government to enjoin the assessment and collection of the federal income tax was filed June 25, 1973. At the request of the defendants, the time within which to answer or otherwise plead was extended to September 28, 1973. On that date, the defendants filed a motion to dismiss for failure to state a claim upon which relief can be granted, stating their basis for such motion to be (a) sovereign immunity, (b) 26 U.S.C. § 7421 and (c) 28…