Legal Opinion
Rosner v. McGinnes
District Court, E.D. Pennsylvania
Decided September 3, 1958No. Civ. A. Nos. 24218, 24219PublishedCited by 3 opinions
1Opinion of the Court
LEAHY, District Judge.
Plaintiffs seek to restrain a collection of penalties for failure to pay withholding taxes from Allentown Trade School, Inc., and Reading Trade School, Inc. The question is precise: can an action be had to enjoin assessment of a penalty under § 2707(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 2707(a), or is it prohibited by § 7421(a) of the Internal Revenue Code of 1954, 26 U.S. C.A. § 7421(a). The government moves to dismiss.
The paper record discloses these facts. An assessment of 100'% penalty was made against the responsible plaintiff corporate officers for…
2Cases cited17 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Lipke v. LedererSupreme Court of the United States · 1922
- Snyder v. MarksSupreme Court of the United States · 1883
- California v. LatimerSupreme Court of the United States · 1938
- Reams v. Vrooman-Fehn Printing Co.Court of Appeals for the Sixth Circuit · 1944
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3Cited by3 opinions
- Bell v. GrayDistrict Court, E.D. Kentucky · 1960
- Steckler v. United StatesDistrict Court, S.D. Indiana · 1961
- Iraci v. ScanlonDistrict Court, E.D. New York · 1961