Legal Opinion
Eugene Cole and Mary Cole, His Wife v. Thomas A. Cardoza, District Director, United States, Internal Revenue Service
Court of Appeals for the Sixth Circuit
Decided April 27, 1971No. 20660PublishedCited by 35 opinions
1Opinion of the Court
JOHN W. PECK, Circuit Judge.
Appellants brought this suit requesting the District Court to declare that tax assessments totaling $14,744.58 are illegal and void, to enjoin the collection of the assessments and to order the refund of the amounts already collected. The District Director filed a motion to dismiss and the trial court dismissed the complaint for lack of jurisdiction based principally on the prohibition against such suits contained in 26 U.S.C. § 7421 (a) as construed by the Supreme Court in Enochs v. Williams Packing & Navigation Co., 370 U.S. 1, 82 S.Ct. 1125, 8 L.Ed.2d 292 (1961).
2Cases cited34 opinions
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Helvering v. TaylorSupreme Court of the United States · 1935
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Grosso v. United StatesSupreme Court of the United States · 1968
- Aquilino v. United StatesSupreme Court of the United States · 1960
29 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- United States v. Certain Real Property Located at 2525 Leroy Lane, West Bloomfield, Michigan, and Leah Liza MarksCourt of Appeals for the Sixth Circuit · 1990
- Allis-Chalmers Corp. v. Borg-Warner Acceptance Corp. (In Re Dr. C. Huff Co.)United States Bankruptcy Court, W.D. Kentucky · 1984
- Elbert L. Hatchett and Laurestine Hatchett v. United StatesCourt of Appeals for the Sixth Circuit · 2003
30 more not listed; retrieve them via the Exa API.