Legal Opinion
Frank A. Bowers, Jr. v. United States
Court of Appeals for the Fifth Circuit
Decided April 8, 1970No. 28170_1PublishedCited by 17 opinions
1Per curiam
Frank A. Bowers, Jr. brought this action in the United States District Court for the Northern District of Georgia seeking to enjoin the collection of wagering taxes assessed against him. The district court dismissed for want of jurisdiction, and Bowers appeals. We affirm. 1
The assessment, in an aggregate amount of $164,172.72 was made pursuant to Section 4401(a) of the Internal Revenue Code of 1954 2 for wagering excise tax liabilities which accrued during September, October, November, and December of 1967. On 16 December 1968, the Internal Revenue Service issued a notice of seizure and a…
2Cases cited4 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Flora v. United StatesSupreme Court of the United States · 1960
- Patricia Lebouef Murphy, as Administratrix of the Estate of Edward Fontenot, Deceased, Etc. v. Houma Well Service, and Eva C. Fontenot, IntervenorCourt of Appeals for the Fifth Circuit · 1969
- James Leo Huth v. Southern Pacific CompanyCourt of Appeals for the Fifth Circuit · 1969
3Cited by17 opinions
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Lindsey v. United StatesDistrict Court, District of Columbia · 2006
- Linn v. ChivateroCourt of Appeals for the Fifth Circuit · 1983
- Bilbo v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Johnson v. CoppingerDistrict Court, N.D. Alabama · 1971
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