Legal Opinion
Sharon Willits v. W. L. Richardson and A. J. O'DOnnell
Court of Appeals for the Fifth Circuit
Decided July 18, 1974No. 73-3163PublishedCited by 21 opinions
1Opinion of the Court
CLARK, Circuit Judge:
Sharon Willits sought injunctive relief from a jeopardy seizure of virtually all of her property by the Internal Revenue Service (IRS) pursuant to a quick termination proceeding under 26 U.S.C. § 6851. 1 At the conclusion of an evidentiary hearing on her motion for a preliminary injunction, the district court found the cause to be barred by 26 U.S.C. § 7421(a), 2 which prohibits judicial restraint of tax assessment or collections. The trial court erred procedurally in dismissing the action at this preliminary stage. It also erred substantively in determining the proof…
2Cases cited19 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Fed. Sec. L. Rep. P 94,496 Richard J. Sargent v. Genesco, Inc.Court of Appeals for the Fifth Circuit · 1974
- Eli Lilly and Company, Inc. v. Generix Drug Sales, Inc., Caribe Chemical Company, Inc., Ellencee Pharmaceutical Laboratories, Inc., (Three Cases)Court of Appeals for the Fifth Circuit · 1972
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
14 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Alex John, Jr. v. State of Louisiana (Board of Trustees for State Colleges and Universities)Court of Appeals for the Fifth Circuit · 1985
- Laing v. United StatesSupreme Court of the United States · 1976
- United States v. MarshallCourt of Appeals for the Ninth Circuit · 1975
- H & W Industries, Inc. v. Formosa Plastics Corp., USA and Formosa Plastics Corp., Texas and J-M Manufacturing CompanyCourt of Appeals for the Fifth Circuit · 1988
- Laino v. United StatesCourt of Appeals for the Second Circuit · 1980
16 more not listed; retrieve them via the Exa API.