Legal Opinion
Milliken v. Gill, Director of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 5, 1954No. 6748PublishedCited by 18 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is an appeal by Mitchell S. Milli-ken and his wife Dorothy Milliken from an order dissolving a temporary restraining order and dismissing a suit instituted to enjoin the sale of certain personal property levied upon to collect a jeopardy assessment of federal income taxes. The court held that the suit was one to restrain the collection of internal revenue taxes within the prohibition of 26 U.S.C. § 3653 and that there were no such special circumstances as would bring it within the doctrine laid down by this court in Shelton v. Gill, 4 Cir., 202 F.2d 503. We think that…
2Cases cited20 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Taylor v. SecorSupreme Court of the United States · 1876
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Ng Fung Ho v. WhiteSupreme Court of the United States · 1922
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
15 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Paul Pipola and Julia Pipola v. Mae Chicco and Yorkville Savings and Loan Association, and United States of AmericaCourt of Appeals for the Second Circuit · 1960
- E. C. Lloyd v. George D. Patterson, District Director of Internal Revenue, District of AlabamaCourt of Appeals for the Fifth Circuit · 1957
- Cooper Agency, Inc. v. McLeodDistrict Court, E.D. South Carolina · 1964
- Lassoff v. GrayDistrict Court, W.D. Kentucky · 1962
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
13 more not listed; retrieve them via the Exa API.