District Court, E.D. Pennsylvania August 5, 1964, Civ. A. No. 33576 (Baglivo v. Commissioner of Internal Revenue)

KIRKPATRICK, District Judge.

This is a motion to dismiss a complaint which asks this court to vacate a decision of the Tax Court, order a new trial, and restrain proceedings to collect the taxes found due. The facts set out in the complaint are as follows:

Statutory notices of deficiency for the years 1947 through 1953 and 1956 through 1958 were sent to the taxpayers, Dr. William S.