Legal Opinion
LaSalle Rolling Mills, Inc. v. United States, Department of Treasury, Internal Revenue Service (In re LaSalle Rolling Mills, Inc.)
Court of Appeals for the Seventh Circuit
Decided October 9, 1987No. 86-2627PublishedCited by 6 opinions
1Opinion of the Court
ESCHBACH, Senior Circuit Judge.
This is an appeal from an order of the district court reversing an order of the bankruptcy court which granted the motion of a corporate debtor-in-possession to preliminarily enjoin the Internal Revenue Service from assessing a “responsible officer penalty” under Internal Revenue Code section 6672.1 Because we agree with the district court that the Tax Anti-Injunction provision, 26 U.S.C. § 7421(a)2 precludes such an injunction, we affirm.
I
The facts of this case are relatively straightforward and undisputed. In any event, there are no factual intricacies upon…
2Cases cited13 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Flora v. United StatesSupreme Court of the United States · 1960
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Flora v. United StatesSupreme Court of the United States · 1958
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3Cited by6 opinions
- American Bicycle Ass'n v. United States (In re American Bicycle Ass'n)Court of Appeals for the Ninth Circuit · 1990
- Tucker v. CommissionerUnited States Tax Court · 2010
- Rolling Mills, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Michael Holland v. Westmoreland Coal CompanCourt of Appeals for the Fifth Circuit · 2020
- United States v. Carroll (In Re Bankruptcy Court's Use of a Standardized Form of Chapter 13 Confirmation Order That Enjoins the Internal Revenue Service to Redirect Tax Refunds to Chapter 13 Trustees)District Court, E.D. Michigan · 2010
1 more not listed; retrieve them via the Exa API.