Legal Opinion
Green v. United States
District Court, N.D. Oklahoma
Decided July 19, 1977No. 77-C-148-CPublishedCited by 6 opinions
1Opinion of the Court
ORDER
COOK, District Judge.
This is an action in which the plaintiffs ask the Court to declare an assessment of income taxes against them in the amount of $203,162.50 illegal and invalid and to enjoin the defendant Commissioner of the Internal Revenue Service (Commissioner) from collecting or attempting to collect the amounts so assessed against them. The defendants have filed a motion for summary judgment or, in the alternative, to dismiss the complaint on the ground that this Court lacks jurisdiction by virtue of the anti-injunction provisions of Title 26 U.S.C. § 7421(a). The plaintiffs…
2Cases cited11 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Lifter v. CommissionerUnited States Tax Court · 1973
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
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3Cited by6 opinions
- Cyclone Drilling, Inc., a Wyoming Corporation v. Michael J. Kelley, as District Director of Internal Revenue Service for the Cheyenne DistrictCourt of Appeals for the Tenth Circuit · 1985
- Christensen v. United StatesDistrict Court, D. New Jersey · 1990
- Walsh v. United StatesDistrict Court, D. Minnesota · 1981
- Mall v. KellyDistrict Court, D. Wyoming · 1983
- Bonedaddy's of Lee Branch, LLC v. City of BirminghamSupreme Court of Alabama · 2015
1 more not listed; retrieve them via the Exa API.