Martin

This action was brought by a taxpayer to enjoin the collection of a federal manufacturers’ excise tax upon custom-made automobile seat covers. While no specific *554 request was made for a declaratory judgment, the trial court thought that five of the six causes of action also invoiced the Declaratory Relief Act.

After a first amended complaint and certain supporting and opposing affidavits had been filed, defendants moved to dismiss the action. The motion was granted on the ground, among other things, that the maintenance of such a suit is forbidden by statute. 2 A judgment of dismissal was entered. Plaintiff appeals.

With regard to declaratory relief, appellant cites three cases for the proposition that, notwithstanding 28 U.S.C.A. § 2201 , an action concerning tax problems may be maintained by a taxpayer where extraordinary and exceptional circumstances are shown.

The Murphy and Casale cases do not so hold, expressly or tacitly, and in each, declaratory relief was denied. In Tomlin-son, plaintiff sued in the capacity of a trustee, for the purpose of protecting the rights of a taxpayer’s mortgagee and general creditors. Since the plaintiff was not the taxpayer and was…