Samuel Hastings Black, Ira L. Tannenbaum, 908 25th St., Washington D. C., for plaintiffs. Donald J. Gavin, Washington D. C., for defendants.
ORDER
Upon consideration of plaintiffs' Motion to Amend the Complaint and defendants' Motion to Dismiss, the memoranda of points and authorities in support thereof and in opposition thereto, and oral argument of counsel having been heard, the Court finds that the complaint pertaining to plaintiff Taxation With Representation, an organization covered by 26 U. S. C. §503(c)(4), has as its purpose to restrain the assessment and collection of federal unemployment taxes from Taxation With Representation as well as income taxes from donors of non-deductible contributions in contravention of the Anti-Injunction Act, 26 U. S. C. § 7421(a), and the Declaratory Judgment Act, 28 U. S. C. § 2201. Alexander v. American United, No. 72-1371, 42 U. S. Law Week 4711 (1974). Court further finds that these Acts prohibit the maintenance of the suit pertaining to Tax Analysts and Advocates, an organization covered by 26 U. S. C. §503(c)(3), because the ultimate effect of the relief sought by that plaintiff would also be to restrain the collection of taxes from sec. 501(c)(4) organizations and their donors. A suit which has as its purpose to restrain the collection of taxes from one other than itself is nevertheless barred by the Anti-Injunction Act. Bob Jones University v. Simon, No. 72-1470, 42 U. S. Law Week 4721 (1974).