Bilbo v. United States

JAMES C. HILL, Circuit Judge:

Taxpayer Doris M. Bilbo1 appeals a district court’s refusal to enjoin the assessment and collection of certain taxes allegedly due the government. We have determined that the district court properly held this action barred by the Tax Code’s Anti-Injunction Act, 26 U.S.C.A. § 7421(a) (Cum.Supp.1980) and accordingly, we affirm.

I. Facts

Following a 1974 Georgia state investigation of wagering operations, W. Russell Bilbo and others were indicted in two Georgia counties, Cobb and Paulding, for illegal gambling. State investigators furnished the Internal Revenue Service…