Legal Opinion
International Lotto Fund v. Virginia State Lottery Department
Court of Appeals for the Fourth Circuit
Decided March 31, 1994No. Nos. 93-1324, 93-1325PublishedCited by 4 opinions
1Opinion of the Court
OPINION
WILKINSON, Circuit Judge:
The question in this case is whether the Anti-Injunction Act, 26 U.S.C. § 7421(a), and the Tax Injunction Act, 28 U.S.C. § 1341, bar the district court from enjoining the Virginia State Lottery Department’s withholding of federal and state income taxes from, a foreign enterprise’s lottery winnings. We hold that the statutes do bar such injunctive relief. We therefore reverse the district court’s grant of an injunction and remand the case to the district court with directions that it be dismissed.
I
The International Lotto Fund (“Fund”), an Australian trust…
2Cases cited13 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
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3Cited by4 opinions
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- Estate of Linda Miller v. County of SutterDistrict Court, E.D. California · 2020
- The International Lotto Fund v. Virginia State Lottery Department Kenneth W. Thorson, Director, and United States of America, the International Lotto Fund v. United States of America, and Virginia State Lottery Department Kenneth W. Thorson, DirectorCourt of Appeals for the Fourth Circuit · 1994