Legal Opinion
Kemlon Products and Development Company v. United States of America
Court of Appeals for the Fifth Circuit
Decided March 12, 1981No. 79-1452PublishedCited by 31 opinions
1Opinion of the Court
R. LANIER ANDERSON, III, Circuit Judge:
The appellants, the United States, the Internal Revenue Service, and several officers of the Service, appeal an order permanently enjoining them from disclosing return information of appellee, Kemlon Products and Development Company (“Kemlon”), to any of Kemlon’s business customers. Appellants maintain that the injunction falls within the scope of the Internal Revenue Code’s Anti-Injunction Act, 26 U.S.C.A. § 7421(a) (West Supp.1980), 1 and that none of the judicially created excep tions to this Act applies. Since we find inadequate proof of irreparable…
2Cases cited10 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Ellis Campbell, Jr., District Director of Internal Revenue v. M. F. Guetersloh, Emma Guetersloh, Chris D. Guetersloh, and Viola GueterslohCourt of Appeals for the Fifth Circuit · 1961
5 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Church of Scientology of California v. United States of America and Sandra Baker, Revenue OfficerCourt of Appeals for the Ninth Circuit · 1990
- Linn v. ChivateroCourt of Appeals for the Fifth Circuit · 1983
- Seven-Sky v. HolderCourt of Appeals for the D.C. Circuit · 2011
- Mallas v. United StatesCourt of Appeals for the Fourth Circuit · 1993
- Taliaferro v. United StatesCourt of Appeals for the Eleventh Circuit · 2017
26 more not listed; retrieve them via the Exa API.