Legal Opinion
Sam G. Brown v. George O. Lethert, District Director of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 18, 1966No. 18183_1PublishedCited by 37 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
Sam G. Brown, hereinafter referred to as appellant, instituted this action in the United States District Court to enjoin the collection of additional income taxes for the years 1952, 1953 and 1954. The district court (Honorable Edward J. Devitt), after a hearing, concluded that it lacked jurisdiction to grant the injunction, and dismissed the complaint for failure to state a claim upon which relief could be granted. Appellant has appealed from the judgment of dismissal. We concur in the court’s conclusion and affirm.
The sole question for determination is whether the…
2Cases cited11 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Flora v. United StatesSupreme Court of the United States · 1958
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Houghton v. CommissionerUnited States Tax Court · 1967
- Berger v. CommissionerCourt of Appeals for the Third Circuit · 1968
32 more not listed; retrieve them via the Exa API.