James J. Laughlin v. Russell C. Harrington, Commissioner of Internal Revenue

256 F.2d 893

Opinion

PER CURIAM.

Appellant asked specific performance ■of an alleged contract of the Commissioner of Internal Revenue to show appellant records, statements, reports, and other documentary evidence regarding a tax •claim against appellant. Since these papers are the property of the United States, the suit is in substance against the United States. The United States has not consented to such a suit. We therefore affirm the judgment dismissing the complaint; of course without prejudice to any remedy appellant may have in the Tax Court where, counsel have informed us, a suit is pending.

Affirmed.