Opinion · Court of Appeals for the Fourth Circuit

Broadwell v. United States

343 F.2d 470

Type
Opinion
Court
Court of Appeals for the Fourth Circuit
Jurisdiction
Federal
Date
1965-03-08
Topic
general

PER CURIAM. By quia timet suits against the United States under 28 U.S.C. § 2410, Waverly C. Broadwell, Nancy, his wife, and Dohn Broadwell, appellants, endeavored to remove the lien on their properties of income taxes assessed upon them for the year 1959. The object of the complaints, the appellants candidly concede, was to dispute the validity of the assessments. With the District Judge, and for the reasons he gives in his memorandum on dismissing the actions, 234 F.Supp. 17, we think: (1) that 28 U.S.C. § 2410 is not available for the purpose for which it is now invoked, and (2) that appellants have not shown “the existence of special and extraordinary circumstances” warranting resort to a court of equity to contest the taxes, in the face of the prohibitions of 26 U.S.C. §§ 7421(a), 7422.

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Authority status
pending
Cited by
7 opinions
BROADWELL v. UNITED STATES,343 F.2d 470(4th Cir. 1965)
Waverly C. BROADWELL and Nancy Broadwell, his wife, Appellants, v. UNITED
STATES of America, Appellee. Dohn BROADWELL, Appellant, v. UNITED STATES
of America, Appellee.
Nos. 9751, 9752.
United States Court of Appeals, Fourth Circuit.
Argued March 3, 1965.
Decided March 8, 1965.
Page 471
Frank P. Meadows, Jr., Rocky Mount, N.C. (Meadows Batts, Rocky Mount, N.C., on brief), for appellants.

George F. Lynch, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Joseph Kovner, Attys., Dept. of Justice, and Robert H. Cowen, U.S. Atty., and Gerald L. Bass, Asst. U.S. Atty., on brief), for appellee.
Before HAYNSWORTH, Chief Judge, BRYAN, Circuit Judge, and BUTZNER, District Judge.
PER CURIAM.
By quia timet suits against the United States under28 U.S.C. § 2410, Waverly C. Broadwell, Nancy, his wife, and Dohn Broadwell, appellants, endeavored to remove the lien on their properties of income taxes assessed upon them for the year 1959. The object of the complaints, the appellants candidly concede, was to dispute the validity of the assessments. With the District Judge, and for the reasons he gives in his memorandum on dismissing the actions,234 F. Supp. 17, we think: (1) that28 U.S.C. § 2410is not available for the purpose for which it is now invoked, and (2) that appellants have not shown "the existence of special and extraordinary circumstances" warranting resort to a court of equity to contest the taxes, in the face of the prohibitions of26 U.S.C. § 7421(a),7422.

Affirmed.Page 594