Seaman v. Bowers
Court of Appeals for the Second Circuit
Appeal from the District Court of the United States for the Southern District of New York. Suit by Uloyd W. Seaman against Frank K. Bowers, individually and as United States Collector of Internal Revenue for the Second District of New York. From a decree denying plaintiff’s motion for an injunction pendente lite, plaintiff appeals.
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Appeal from the District Court of the United States for the Southern District of New York. Suit by Uloyd W. Seaman against Frank K. Bowers, individually and as United States Collector of Internal Revenue for the Second District of New York. From a decree denying plaintiff’s motion for an injunction pendente lite, plaintiff appeals. Appeal from a decree denying a motion for an injunction pendente lite enjoining defendant from proceeding to collect the sum of $54,175.33 or any part thereof representing additional income tax assessed against appellant for year 1916 with interest and penalty. The…
1Opinion of the CourtMayer, Circuit Judge
(after stating the facts as above). Section
3224, Rev. Stat. (Comp. St. § 5947), provides that—
“No suit for tbe purpose of restraining tbe assessment or collection of any tax shall be maintained in any court.”
In the recent case of Graham v. Du Pont, 262 U. S. 254, 43 Sup. Ct. 567, 67 L. Ed. 965, the Supreme Court again asserted strong adherence to the prohibitory rigor of 'this statute. Mr. Chief Justice Taft, writing for the court, referred to and analyzed several cases which had been cited in support of the argument that the facts in the Du Pont Case were so extraordinary as to take it out…
2Cases cited9 opinions
- Dodge v. OsbornSupreme Court of the United States · 1916
- Graham v. Du PontSupreme Court of the United States · 1923
- Dodge v. BradySupreme Court of the United States · 1916
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
4 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- United States v. CurdCourt of Appeals for the Fifth Circuit · 1958
- Ellay Co. v. BowersCourt of Appeals for the Second Circuit · 1928
- Cadwalader v. SturgessCourt of Appeals for the Third Circuit · 1924
23 more not listed; retrieve them via the Exa API.