Cooper Agency v. McLeod

HEMPHILL, Chief Judge.

Plaintiff commenced this action by filing its complaint, together with a motion for preliminary injunction, on, September 27,1965. Sought is an injunction against defendant, Harold M. McLeod, District Director of Internal Revenue, from taking any action to collect certain tax liabilities heretofore "illegally” assessed against the plaintiff, and from committing other “illegal acts and omissions” which would prevent the plaintiff from paying the amount plaintiff alleges was “legally” assessed against it, and thereafter suing for refund. Plaintiff’s cause of action appears…