Legal Opinion
Butler v. District Director of Internal Revenue
District Court, S.D. Texas
Decided November 13, 1973No. Civ. A. 73-H-473PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
CARL O. BUE, Jr., District Judge.
This is a suit, pursuant to 26 U.S.C. §§ 6212(a), 6213(a), and 7421(a), in which plaintiffs seek to enjoin the Internal Revenue Service from prosecuting a levy for an alleged tax deficiency for 90 days or until the Tax Court has ruled on plaintiffs’ petition for a redetermination of the deficiency. Jurisdiction is based on 28 U.S.C. § 1340.
The defendant has moved for dismissal of the suit under Fed.R.Civ.P. 12(b) on two grounds. First, he contends that the United States is immune from suit except where Congress has explicitly waived…
2Cases cited9 opinions
- Philadelphia Co. v. StimsonSupreme Court of the United States · 1912
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Andy W. McBeath v. Inter-American Citizens for Decency CommitteeCourt of Appeals for the Fifth Circuit · 1967
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Welch v. SchweitzerCourt of Appeals for the Ninth Circuit · 1939
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3Cited by2 opinions
- Petrie v. CommissionerDistrict Court, D. Nevada · 1988
- Maine Associates v. United States (In Re Morahan)District Court, D. Maine · 1985