Legal Opinion
John C. Bennett v. United States Director of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 15, 1973No. 72-1932PublishedCited by 2 opinions
1Per curiam
This is an appeal from a district court order dismissing, for lack of jurisdiction, a petition to enjoin the collection of federal income taxes. Bennett has also filed a motion for a stay of execution of the order.
The controlling statute in this case is 26 U.S.C. § 7421(a): “[N]o suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.” Until the Supreme Court decision in Miller v. Standard Nut Margarine Co., 284 U.S. 498, 52 S.Ct. 260, 76 L.Ed. 422…
2Cases cited7 opinions
- 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
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
- Thrower v. MillerCourt of Appeals for the Ninth Circuit · 1971
- Lora Belle Johnson v. J. E. Wall, Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ross v. United StatesDistrict Court, E.D. North Carolina · 1994
- Free State Realty Company, Inc. v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1973