Legal Opinion
Florida Bankers Ass'n v. United States Department of Treasury
Court of Appeals for the D.C. Circuit
Decided August 14, 2015No. 14-5036PublishedCited by 24 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge KAVANAUGH, with whom Senior Circuit Judge RANDOLPH joins.
Concurring opinion filed by Senior Circuit Judge RANDOLPH.
Dissenting opinion filed by Circuit Judge HENDERSON.
KAVANAUGH, Circuit Judge:
We again confront the Anti-Injunction Act. The Act says that “no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person.” 26 U.S.C. § 7421(a): Among other things, the Act generally bars pre-enforcement challenges to certain tax statutes and regulations. The Act requires plaintiffs to instead…
2Cases cited13 opinions
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- South Carolina v. ReganSupreme Court of the United States · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United Mine Works of Am. Combined Benefit Fund v. Andre M. Toffel, for Walter Energy, Inc. (In re Walter Energy, Inc.)Court of Appeals for the Eleventh Circuit · 2018
- Gulf Coast Maritime Supply, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 2017
- Green Solution Retail, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2017
- Cic Servs., LLC v. Internal Revenue Serv.Court of Appeals for the Sixth Circuit · 2019
- Michael Holland v. Westmoreland Coal CompanCourt of Appeals for the Fifth Circuit · 2020
19 more not listed; retrieve them via the Exa API.