Legal Opinion
Dyer v. Gallagher
Court of Appeals for the Sixth Circuit
Decided April 15, 1953No. 11688_1PublishedCited by 18 opinions
1Per curiam
Appellant filed this action against the Collector of Internal Revenue to restrain the collection of deficiencies in income taxes assessed against her and her husband for the years 1948, 1949 and 1950. The District Judge sustained appellee’s motion to dismiss, based on Section 3653 of the Internal Revenue Code, 26 U.S.C.A. § 3653, from which order this appeal was taken.
Section 3653 Internal Revenue Code provides that with certain exceptions, not applicable here, “no suit for the purpose of restraining the asssessment or collection of any tax shall be maintained in any court.” It is settled,…
2Cases cited19 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Hill v. WallaceSupreme Court of the United States · 1922
- Pacific States Box & Basket Co. v. WhiteSupreme Court of the United States · 1935
- Dodge v. OsbornSupreme Court of the United States · 1916
14 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Harry J. Stadin v. Union Electric CompanyCourt of Appeals for the Eighth Circuit · 1962
- E. C. Lloyd v. George D. Patterson, District Director of Internal Revenue, District of AlabamaCourt of Appeals for the Fifth Circuit · 1957
- Lassoff v. GrayDistrict Court, W.D. Kentucky · 1962
- Communist Party, USA v. MoyseyDistrict Court, S.D. New York · 1956
13 more not listed; retrieve them via the Exa API.