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KYRON FOUND. v. DUNLAP

December 19, 1952

KYRON FOUNDATION, INC.
v.
DUNLAP



The opinion of the court was delivered by: YOUNGDAHL

The sole issue presented here is whether this Court has jurisdiction to determine the question whether the plaintiff is entitled to be exempt from any or all income taxes under § 101, paragraph 6 of the Internal Revenue Code, Title 26, U.S.C.A. § 101. It would seem to the Court that the Declaratory Judgment Act expressly withholds such jurisdiction from the District Courts.

Title 28, U.S.C.A. § 2201, provides, "In case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought." [Emphasis supplied.]

 Plaintiff has called the Court's attention to the case of Gully v. Interstate Natural Gas Co., 5 Cir., 82 F.2d 145. However, that case involved the matter of state taxes and the language under consideration here specifically refers only to the matter of Federal taxes.

 The Court concludes, therefore, that the motion to dismiss the complaint as amended should be granted.

19521219

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