Legal Opinion
Gaylon L. Harrell v. United States
Court of Appeals for the Seventh Circuit
Decided December 30, 1993No. 91-2077PublishedCited by 114 opinions
1Opinion of the Court
POSNER, Chief Judge.
A taxpayer brought suit under the federal “quiet title” act, 28 U.S.C. § 2410, challenging a levy that the Internal Revenue Service had placed against his wages because he had failed to pay income tax in 1985 and 1986. The district court dismissed the suit on the ground that it was not within the scope of the quiet-title act and anyway was barred by the “anti-injunction” act, 26 U.S.C. § 7421, which forbids the maintenance of a suit brought “for the purpose of restraining the assessment or collection of any [federal] tax.”
The quiet-title act waives the federal government’s…
2Cases cited23 opinions
- Car Carriers, Inc. v. Ford Motor Company and Nu-Car Carriers, Inc.Court of Appeals for the Seventh Circuit · 1984
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Donald E. EARLY, Plaintiff-Appellant, v. BANKERS LIFE AND CASUALTY COMPANY, Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1992
- United States v. BrosnanSupreme Court of the United States · 1960
18 more not listed; retrieve them via the Exa API.
3Cited by114 opinions
- Todd Bates v. Green Farms Condominium Ass'nCourt of Appeals for the Sixth Circuit · 2020
- John P. Kennedy v. Venrock AssociatesCourt of Appeals for the Seventh Circuit · 2003
- Orville MacKlin v. United StatesCourt of Appeals for the Seventh Circuit · 2002
- American Inter-Fidelity Exchange v. American Re-Insurance CompanyCourt of Appeals for the Seventh Circuit · 1994
- Davis v. PowellDistrict Court, S.D. California · 2012
109 more not listed; retrieve them via the Exa API.