Hoye

This matter comes before the court on the motion of the United States of America and of Robert A. Riddell as Collector of Internal Revenue to dismiss the complaint of the plaintiff, who, as City Controller of the city of Los Angeles is charged with the duty of paying salaries and pensions of the employees of the city of Los Angeles. The defendant, Champion, according to the complaint was entitled to the sum of $185.-85 on the 20th of February, 1952 as an employee or pensioner. The Collector filed final notice and demand and levy upon the plaintiff controller for the sum of $121.71 as money due to the United States from the defendant Champion.

The complaint seeks declaratory relief under the terms of the Declaratory Judgments Act, 28 U.S.C. § 2201 .

The United States and Riddell contend that the phrase “except with respect to Federal taxes”, contained in Section 2201 and the provisions of 26 U.S.C. § 3653 (a) which provides, so far as material here, “ * * * no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court * * * ”, deprives this court of jurisdiction either to give a declaratory judgment or to issue an…