Fontenot v. Accardo
Court of Appeals for the Fifth Circuit
Appeals from the District Court of the United States for the Eastern District of Louisiana; Rufus E. Foster, Judge. Bills in equity by Tom Accardo, by William Struve, and by Sam M. Carlisi, against Rufus W. Fontenot, Collector of Internal Revenue, and another, and by William H. Kenny and by Frank Albano against Joseph H. Hynson, Collector of Internal Revenue, and another, to restrain the collection of certain taxes and penalties assessed by the Commissioner of Internal…
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Appeals from the District Court of the United States for the Eastern District of Louisiana; Rufus E. Foster, Judge. Bills in equity by Tom Accardo, by William Struve, and by Sam M. Carlisi, against Rufus W. Fontenot, Collector of Internal Revenue, and another, and by William H. Kenny and by Frank Albano against Joseph H. Hynson, Collector of Internal Revenue, and another, to restrain the collection of certain taxes and penalties assessed by the Commissioner of Internal Revenue under the National Prohibition Act. From decrees in favor of plaintiffs (269 Fed. 447), defendants appeal.
1Opinion of the Court
BRYAN, Circuit Judge.
Appellees, by separate bills of complaint, sought and obtained temporary injunctions against appellants, the former and the present collector of internal revenue, respectively, restraining them from proceeding to collect by distraint proceedings certain assessments made against appellees in pursuance of section 35 of the National Prohibition Act, 41 Stat. 305. The cases present the same questions of law and fact, and may be disposed of in one opinion.
The bills in the first three cases aver that the assessments were based upon illegal sales of liquor, while the bill filed…
2Cases cited26 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Houck v. Little River Drainage DistrictSupreme Court of the United States · 1915
- United States v. YuginovichSupreme Court of the United States · 1921
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
- Helwig v. United StatesSupreme Court of the United States · 1903
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3Cited by27 opinions
- Lipke v. LedererSupreme Court of the United States · 1922
- Regal Drug Corp. v. WardellSupreme Court of the United States · 1922
- Lynn v. WestCourt of Appeals for the Fourth Circuit · 1998
- Bailey v. United StatesCourt of Appeals for the Fifth Circuit · 1925
- United States v. BoasbergDistrict Court, E.D. Louisiana · 1922
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