Legal Opinion
Aguilar v. United States
District Court, S.D. Texas
Decided April 18, 1973No. Civ. A. 72-L-75PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
OWEN D. COX, District Judge.
This suit seeks a mandatory injunction requiring the United States and its agents to withdraw an assessment of income tax against the Plaintiff and to lift the levy heretofore made upon funds held in the Registry of the 49th District Court of the State of Texas. Defendant has filed a motion to dismiss for lack of jurisdiction. After reviewing the briefs, the Court is of the opinion that the motion should be granted.
Title 26 of United States Code, Section 7421(a), provides that no suit for the purpose of restraining the assessment or collection…
2Cases cited5 opinions
- Jenkins v. McKeithenSupreme Court of the United States · 1969
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Allied Oil Workers Union v. Ethyl CorporationCourt of Appeals for the Fifth Circuit · 1965
- Robert E. Bowen and Irene Bowen, His Wife v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1964
3Cited by4 opinions
- Sharon Willits v. W. L. Richardson and A. J. O'DOnnellCourt of Appeals for the Fifth Circuit · 1974
- Clark v. CampbellCourt of Appeals for the Fifth Circuit · 1974
- Clark v. CampbellCourt of Appeals for the Fifth Circuit · 1974
- Nickerson v. GilbertDistrict Court, D. Rhode Island · 1975