Legal Opinion

Frank J. Abel v. Ellis Campbell, Director of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided November 28, 1962No. 19869_1PublishedCited by 5 opinions

1Per curiam

The judgment of the trial court dismissing this suit for an injunction against the collection of Federal income taxes is hereby AFFIRMED. The complaint did not allege facts that would bring it within any exception to Section 7421(a) of the Internal Revenue Code of 1954. See Enochs v. Williams Packing Company, 370 U.S. 7, 82 S.Ct. 1125, 8 L.Ed.2d 292.

2Cases cited1 opinion

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962

3Cited by5 opinions

  1. Abel v. CampbellCourt of Appeals for the Fifth Circuit · 1964
  2. Cooper Agency, Inc. v. McLeodDistrict Court, E.D. South Carolina · 1964
  3. Abel v. CampbellCourt of Appeals for the Fifth Circuit · 1964
  4. Robert E. Bowen and Irene Bowen, His Wife v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1964
  5. Floyd v. United StatesDistrict Court, W.D. South Carolina · 1965