Fred Floyd v. United States

SOBELOFF, Circuit Judge:

An action was brought against the United States by Fred Floyd to restrain the collection of certain cabaret taxes, to remove the assessment against him therefor, and to release his property from seizure and threatened sale thereunder. Floyd’s complaint recites that the cabaret, the operation and ownership of which gives rise to a tax obligation, 1 is in fact owned solely by his wife, and that he is not in any way financially involved in the enterprise. The District Court granted the Government’s motion to dismiss, relying on section 7421(a) of the Internal Revenue Code…