Legal Opinion
Raymond Quigley v. Internal Revenue Service, C. I. Fox, District Director
Court of Appeals for the D.C. Circuit
Decided July 14, 1960No. 15584PublishedCited by 9 opinions
1Opinion of the Court
BAZELON, Circuit Judge.
Appellant taxpayer sued to quash a levy and to enjoin further collection of income taxes assessed against him. A statute provides: “Except as provided in section ■ * * * 6213(a), no suit for the purpose of restraining the assessment or collection of any tax bill shall be maintained in any court.” Internal Revenue Code of 1954, § 7421(a), 26 U.S.C.A. § 7421(a). Under § 6213(a) appellant was entitled to an injunction to restrain collection of' his tax until ninety days following the issuance of the statutory notice of deficiency specified in § 6212(a), or, if he had…
2Cases cited9 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. PriceSupreme Court of the United States · 1960
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Hill v. WallaceSupreme Court of the United States · 1922
- Graham v. Du PontSupreme Court of the United States · 1923
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Flynn, M. Rutledge v. United States of America by and Through Eggers, Roscoe Commissioner of Internal Revenue. Appeal of M. Rutledge FlynnCourt of Appeals for the Third Circuit · 1986
- McGraw-Hill, Inc. v. United StatesUnited States Court of Claims · 1980
- Frank R. v. United StatesUnited States Court of Claims · 1985
- Hobson v. District of ColumbiaDistrict of Columbia Court of Appeals · 1996
- Schortmann v. United StatesUnited States Court of Federal Claims · 2008
4 more not listed; retrieve them via the Exa API.