Legal Opinion
Johnson v. Coppinger
District Court, N.D. Alabama
Decided January 5, 1971No. Civ. A. No. 70-799PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER
POINTER, District Judge.
Emma Lou Johnson brought this action to enjoin the collection of income taxes assessed against her and to require the return of her automobile, which has been seized for payment of the tax. The proscription of I.R.C. § 7421 is acknowledged by plaintiff; but she seeks to bring the case within the exception discussed in Enochs v. Williams Packing & Navigation Co., Inc., 370 U.S. 1, 82 S.Ct. 1125, 8 L.Ed.2d 292 (1962).
Following defendants’ motion to dismiss under Rule 12(b)(1), F.R.Civ. P., for lack of jurisdiction over the subject matter,…
2Cases cited2 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Frank A. Bowers, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
3Cited by6 opinions
- Jones v. CommissionerUnited States Tax Court · 1974
- Hartman v. ThompkinsDistrict Court, E.D. Missouri · 1973
- Jones v. CommissionerUnited States Tax Court · 1974
- Roy Vaughn and Zelma Vaughn v. W. T. Coppinger, District Director of Internal Revenue for Birmingham, Alabama, Emma Lou Johnson v. W. T. Coppinger, District Director of Internal Revenue for Birmingham, AlabamaCourt of Appeals for the Fifth Circuit · 1971
- Roy Vaughn and Zelma Vaughn v. W. T. Coppinger, District Director of Internal Revenue for Birmingham, Alabama, Emma Lou Johnson v. W. T. Coppinger, District Director of Internal Revenue for Birmingham, Alabama, Nos. 71-1303, 71-1306 Summary Calendar. Rule 18, 5 Cir. See Isbell Enterprises, Inc. v. Citizens Casualty Company of New York, 5 Cir., 1970, 431 F.2d 409, Part ICourt of Appeals for the Fifth Circuit · 1971
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