Gehman v. Smith

McGRANERY, District Judge.

Plaintiff is seeking an injunction against collection of a federál tax and the government has filed a motion to dismiss. For the purposes of that motion, the facts alleged in plaintiff’s complaint must be taken as true. According to the allegations, plaintiff Marvin L. Gehman, under the trade name of Branch Valley Creamery, operates a second-hand churn on the ground floor of his home at R.D. No. 2, Telford, Montgomery County, Pennsylvania. His weekly earnings are from fifty to seventy-five dollars but he operates his business in a precarious fashion, meeting bank…