Legal Opinion
Professional Engineers, Inc., and Leroy T. Gravatte, III v. United States of America
Court of Appeals for the Fourth Circuit
Decided October 21, 1975No. 74--1848PublishedCited by 27 opinions
1Opinion of the Court
HAYNSWORTH, Chief Judge.
Professional Engineers brought this action seeking a declaration of the unconstitutionality of certain provisions of the Internal Revenue Code, an injunction restraining their enforcement, and damages. The district court denied the Commissioner’s motion to dismiss and ordered the Government to refrain from further efforts to collect assessments, pending responsive pleadings and a hearing. Treating this as a preliminary injunction, the defendants have appealed under 28 U.S.C. § 1292(a)(1). For the reasons set forth below, we vacate the injunction and remand to the…
2Cases cited6 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Allee v. MedranoSupreme Court of the United States · 1974
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- United States v. American Friends Service CommitteeSupreme Court of the United States · 1974
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3Cited by27 opinions
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