Legal Opinion

C. W. Kiker, Sr. v. Harold Hefner

Court of Appeals for the Fifth Circuit

Decided April 10, 1969No. 26854_1PublishedCited by 25 opinions

1Opinion of the Court

COLEMAN, Circuit Judge:

The appellant failed in his efforts to obtain federal court intervention in the assessment and collection of state imposed taxes. The District Court held that it was without jurisdiction and, in any event, the claim was barred by res judicata. The Court was right on both points and we affirm.

On May 3, 1967, C. W. Kiker, plaintiff-appellant, filed suit in the Georgia state courts against the sheriff and other county officials, attacking the assessment on his property for county taxes for the year 1966. He contended, inter alia, that the board of tax assessors was not…

2Cases cited14 opinions

  1. Georgia Railroad & Banking v. RedwineSupreme Court of the United States · 1952
  2. Chicago Life Insurance v. CherrySupreme Court of the United States · 1917
  3. John A. Acree v. Air Line Pilots AssociationCourt of Appeals for the Fifth Circuit · 1968
  4. Elgin Nat. Watch Co. v. BarrettCourt of Appeals for the Fifth Circuit · 1954
  5. Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966

9 more not listed; retrieve them via the Exa API.

3Cited by25 opinions

  1. Percy Bland v. Robert McHannCourt of Appeals for the Fifth Circuit · 1972
  2. Colonial Pipeline Company, and Other Persons Similarly Situated v. Marcus E. Collins, Sr.Court of Appeals for the Eleventh Circuit · 1991
  3. Kimmey v. H. A. Berkheimer, Inc.District Court, E.D. Pennsylvania · 1974
  4. 28 East Jackson Enterprises, Inc. v. CullertonCourt of Appeals for the Seventh Circuit · 1975
  5. A Bonding Company, a Corporation v. E. C. Sunnuck, License Administrator, and Richard Martin, Director of Finance of the City of BirminghamCourt of Appeals for the Fifth Circuit · 1980

20 more not listed; retrieve them via the Exa API.

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