Opinion
43159.
DECIDED APRIL 23, 1986.
Equity. Fulton Superior Court. Before Judge Etheridge.
Oliver H Endsley III, pro se. King Spalding, David F. Guldenschuh, William A. Clineburg, Jr., for appellee.
Oliver H. Endsley III sued International Business Machines Corporation (IBM) praying for an injunction restraining the withholding of money from his salary to satisfy a claim of the Internal Revenue Service for delinquent taxes. The trial court granted IBM's motion to dismiss holding that the state courts lack subject matter jurisdiction because of 26 U.S.C. § 7421. Upon review of the record and arguments, we find the trial court to be correct.
Judgment affirmed. All the Justices concur.