Legal Opinion
McAllister v. Dudley
District Court, W.D. Pennsylvania
Decided December 27, 1956No. Civ. A. 14519PublishedCited by 11 opinions
1Opinion of the Court
MARSH, District Judge.
This is a federal tax case wherein the plaintiff seeks to have an assessment made against him declared illegal and to restrain the collection of such assessment by the District Director of Internal Revenue. 1 The defendant, upon receipt of the complaint, filed a motion to dismiss on the ground that this is a suit to restrain the collection of internal revenue taxes, the maintenance of which is prohibited by § 7421(a) of the Internal Revenue Code of 1954. 2
The purpose and force of this statutory provision is stated in Cadwalader v. Sturgess, 3 Cir., 1924, 297 F. 73, 75,…
2Cases cited3 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Reams v. Vrooman-Fehn Printing Co.Court of Appeals for the Sixth Circuit · 1944
- Cadwalader v. SturgessCourt of Appeals for the Third Circuit · 1924
3Cited by11 opinions
- James L. Enochs, United States District Director of Internal Revenue for the District of Mississippi v. T. O. GreenCourt of Appeals for the Fifth Circuit · 1959
- Lipsig v. United StatesDistrict Court, E.D. New York · 1960
- Stanton v. MacHizDistrict Court, D. Maryland · 1960
- Mark Jacobson & Ranger Bakers, Inc. v. Organized Crime & Racketeering Section of the United States Dep't of JusticeDistrict Court, E.D. New York · 1975
- Bolme v. NixonDistrict Court, E.D. Michigan · 1965
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