Cooper Agency, Inc. v. Harold M. McLeod District Director of Internal Revenue and United States of America

The plaintiffs seek to test their tax liabilities in an action for an injunction and for removal of the cloud cast upon their properties by the tax liens. The judgment of the District Court dismissing these complaints is affirmed for the reasons stated by the District Judge 1

We recently considered similar contentions and held them unavailing. 2 At about the same time the Second and Third Circuits arrived at the same conclusion. 3

Affirmed.

1. 235 F.Supp. 276.

2. Broadwell v. United States, 4 Cir., 343 F.2d 470.

3. Falik v. United States, 2 Cir., 343 F.2d 38; Quinn v. Hook, 3 Cir., 341 F.2d 920.