Legal Opinion
Trent v. United States
Court of Appeals for the Sixth Circuit
Decided May 3, 1971No. 20755PublishedCited by 11 opinions
1Per curiam
The Internal Revenue Service proceeded to levy against properties of appellants to collect assessments and penalties in excess of $50,000 representing liability for failure to pay wagering excise taxes. 26 U.S.C. §§ 4421, 4401. Thereupon appellants filed an action in the United States District Court for the Middle *406District of Tennessee, in which they requested the convening of a three-judge District Court and the issuance of an injunction against the collection procedures authorized under 26 U.S.C. § 6331. A three-judge court was convened, but dissolved itself “for the reason that this case…
2Cases cited8 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. KahrigerSupreme Court of the United States · 1953
- Stephanie Bauer v. John E. Foley, as District Director of Internal Revenue Service, Buffalo District, and the United StatesCourt of Appeals for the Second Circuit · 1968
- Alphonzo Williams v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Human Engineering Institute v. CommissionerUnited States Tax Court · 1973
- Williams v. United StatesDistrict Court, D. Nevada · 1973
- Iannelli v. LongDistrict Court, W.D. Pennsylvania · 1971
- Donovan v. MaiselDistrict Court, D. Delaware · 1982
- Rosenbaum v. United StatesDistrict Court, D. Maryland · 1972
6 more not listed; retrieve them via the Exa API.