Legal Opinion
Abel v. Campbell
Court of Appeals for the Fifth Circuit
Decided July 10, 1964No. 20935PublishedCited by 27 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
In this action the plaintiff, Frank J. Abel, seeks to enjoin the Director of Internal Revenue from foreclosing a tax lien on the plaintiff’s home. The district court held that Section 7421(a) 1 of the Internal Revenue Code of 1954 barred injunctive relief and granted the Director’s motion for summary judgment. The taxpayer 2 appealed. We affirm.
I
In January 1957 the Commissioner of Internal Revenue determined a deficiency in the taxpayer’s income tax return for 1953. While the deficiency was being processed, the taxpayer filed a voluntary petition in bankruptcy. By…
2Cases cited13 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bull v. United StatesSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Bruning v. United StatesSupreme Court of the United States · 1964
- Springer v. United StatesSupreme Court of the United States · 1881
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- In Re El San Juan Hotel, Debtor, Appeal of Hector M. Rodriguez-EstradaCourt of Appeals for the First Circuit · 1987
- In the Matter of Resyn Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1988
- Graham v. CommissionerUnited States Tax Court · 1980
- King v. CommissionerUnited States Tax Court · 1969
- James F. McGuirl and Marlene C. McGuirl v. William D. WhiteCourt of Appeals for the D.C. Circuit · 1996
22 more not listed; retrieve them via the Exa API.