Legal Opinion

Luther Albert James v. United States

Court of Appeals for the Sixth Circuit

Decided September 9, 1976No. 74-1867PublishedCited by 4 opinions

1Opinion of the Court

PHILLIPS, Chief Judge.

This case is before the court on remand from the Supreme Court. 424 U.S. 960, 96 S.Ct. 1452, 47 L.Ed.2d 728 (1976).

In a per curiam opinion published at 510 F.2d 860 (6th Cir. 1975), this court affirmed the judgment of the District Court denying an application for an injunction to restrain the assessment or collection of wagering taxes.

On March 22, 1976, the Supreme Court entered the following order:

ON CONSIDERATION WHEREOF, it is ordered and adjudged by this Court that the judgment of the said United States Court of Appeals in this cause be, and the same is hereby,…

2Cases cited4 opinions

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  2. Commissioner v. ShapiroSupreme Court of the United States · 1976
  3. Walter Vuin v. Melvin J. Burton, Director of Internal Revenue for Cleveland, Ohio DistrictCourt of Appeals for the Sixth Circuit · 1964
  4. Luther Albert James v. United StatesCourt of Appeals for the Sixth Circuit · 1975

3Cited by4 opinions

  1. Kemlon Products and Development Company v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1981
  2. McAvoy v. Internal Revenue ServiceDistrict Court, W.D. Michigan · 1979
  3. Harry Schildcrout v. Robert M. McKeever District Director, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1978
  4. Norris v. United StatesDistrict Court, W.D. Tennessee · 1981

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