District Court, D. Maryland October 8, 1958, Civ. No. 10542 (United States v. Baker)

THOMSEN, Chief Judge.

Defendant has moved to dismiss this action brought by the United States under 28 U.S.C.A. §§ 1340 and 1345 to reduce to judgment certain assessments of income taxes and excise-wagering taxes, with penalties and interest.

Most of the allegations in the motion to dismiss raise questions of fact which cannot be disposed of on such a motion.