Opinion · Court of Appeals for the Fifth Circuit

Frank J. Abel v. Ellis Campbell, Director of Internal Revenue

Frank J. Abel v. Ellis Campbell, Dir. of Internal Revenue, 309 F.2d 751 (5th Cir. 1962)

Type: Opinion
Court: Court of Appeals for the Fifth Circuit
Jurisdiction: Federal
Date: 1962-11-28
Topic: general

PER CURIAM. The judgment of the trial court dismissing this suit for an injunction against the collection of Federal income taxes is hereby AFFIRMED. The complaint did not allege facts that would bring it within any exception to Section 7421(a) of the Internal Revenue Code of 1954. See Enochs v. Williams Packing Company, 370 U.S. 7, 82 S.Ct. 1125, 8 L.Ed.2d 292.

Citator

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Cited by: 5 opinions

ABEL v. CAMPBELL,309 F.2d 751(5th Cir. 1962)

Frank J. ABEL, Appellant, v. Ellis CAMPBELL, Director of Internal Revenue,

Appellee.

No. 19869.

United States Court of Appeals, Fifth Circuit.

November 28, 1962.

Appeal from the United States District Court for the Northern District of Texas; Sarah Tilghman Hughes, District Judge.

Stephen L. Mayo, John W. Price, Dalas, Tex., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Frederick E. Youngman, Meyer Rothwacks, Thomas A. Skornia, Attys., Dept. of Justice, Washington, D.C., Barefoot Sanders, U.S. Atty., Martha Joe Stroud, Asst. U.S. Atty., Dallas, Tex., for appellee.

Before TUTTLE, Chief Judge, and WISDOM and GEWIN, Circuit Judges.

PER CURIAM.

The judgment of the trial court dismissing this suit for an injunction against the collection of Federal income taxes is hereby AFFIRMED. The complaint did not allege facts that would bring it within any exception to Section7421(a) of the Internal Revenue Code of 1954. See Enochs v. Williams Packing Company,370 U.S. 7,82 S.Ct. 1125,8 L.Ed.2d 292.