Legal Opinion
Mitsukiyo Yoshimura v. Alsup
Court of Appeals for the Ninth Circuit
Decided March 30, 1948No. 11584PublishedCited by 13 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This is an appeal from a judgment dismissing a complaint seeking to enjoin the Collector of Internal Revenue from the collection of a tax claimed to. be illegal because assessed against appellant upon documents signed by appellant but procured from him by the coercion and fraud of certain ‘government agents.
The question here is whether the record shows the exceptional circumstances under which the tax may be enjoined despite the prohibition of 26 U.S.C.A. Int.Rev.Code, § 3653(a) that “Except as provided in sections 272(a), 871(a) and 1012(a), no suit for the purpose of…
2Cases cited8 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Hill v. WallaceSupreme Court of the United States · 1922
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- John M. Hirst & Co. v. GentschCourt of Appeals for the Sixth Circuit · 1943
- Burke v. MingoriCourt of Appeals for the Tenth Circuit · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Church of Scientology of California v. United States of America and Sandra Baker, Revenue OfficerCourt of Appeals for the Ninth Circuit · 1990
- Homan Mfg. Co., Inc. v. H. A. LongCourt of Appeals for the Seventh Circuit · 1957
- Bartolomeo Monge v. James G. Smyth, Collector of Internal Revenue for the First District of CaliforniaCourt of Appeals for the First Circuit · 1956
- Finton J. Phelan, Jr., and E. R. Crain v. Richard Taitano and Harry L. MangerichCourt of Appeals for the Ninth Circuit · 1956
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1961
8 more not listed; retrieve them via the Exa API.