Noland

William D. Noland, plaintiff-appellant, personally and in the capacity of a trustee of a charitable trust entitled “Dr. William D. Noland Trust Estate, Ltd.”, appeals from a summary judgment in favor of Harry C. Westover, Collector of Internal Revenue at Los Angeles, California, (Sixth Collection District of California), a defendantappellee, and against Noland in each capacity alleged, and from a summary judgment in favor of George D. Martin, Norman Hayward, Raymond B. Sullivan, and John H. Cramer, all Internal Revenue Agents in the Collector’s office, defendants-appellees, and against Noland in each capacity alleged. Each of the judgments was for the *615 dismissal of the complaint in the case with costs.

William D. Noland is a Doctor of Chiropractic who does not claim to be a lawyer, but appears herein for himself in each of the capacities above stated. In attempting to handle technical tax and trust matters he has ventured far beyond his knowledge and has made it difficult if not impossible for courts to consider and adjudicate upon the merits of his claims.

The organization entitled “Dr. William D. Noland Trust Estate, Ltd.,” herein called the “Trust”, purports to be formed…