Legal Opinion
Alphonzo Williams v. Earl R. Wiseman, District Director of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided June 29, 1964No. 7586PublishedCited by 12 opinions
1Opinion of the Court
MURRAH, Chief Judge.
Appellant brought this action to enjoin the District Director from “collecting or attempting to collect or enforce” a tax lien, covering federal excise (wag ering) taxes and occupational stamp taxes assessed against him. The trial Court dismissed the complaint for lack of jurisdiction to grant the relief sought. The only question presented on appeal is whether the complaint states sufficient facts to warrant the equitable relief sought despite the prohibition of 26 U.S. C. § 7421(a), which pertinently provides: “ * * * no sujt for the purpose of restraining the assessment…
2Cases cited7 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Flora v. United StatesSupreme Court of the United States · 1960
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- Walter Vuin v. Melvin J. Burton, Director of Internal Revenue for Cleveland, Ohio DistrictCourt of Appeals for the Sixth Circuit · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978
- Green Solution Retail, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2017
- Carol Smith Shannon v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Ringer v. BasileDistrict Court, D. Colorado · 1986
- Stone v. United StatesDistrict Court, S.D. New York · 1975
7 more not listed; retrieve them via the Exa API.