McDonald v. Phinney’s Empirical Analysis
285 F.2d 121 · 1961
Citation profile
13 federal appellate ·
Relationships
Relies on Miller v. Standard Nut Margarine Co. · State Railroad Tax Cases Taylor Collector et al. v. Secor et al. · Lloyd v. Patterson · United States v. Curd · Enochs v. Green
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We think that the trial court acted properly in dismissing the complaint. Section 7421 clearly prohibits suits to restrain assessment or collection of taxes except in certain cases not relevant to the present inquiry. While it is true that, notwithstanding the statutory prohibition against such suits, they have been allowed under certain circumstances, see, e. g., Miller v. Standard Nut Margarine Co., 284 U.S. 498 , 52 S.Ct. 260, 76 L.Ed. 422, they are not permitted when the complaining party asserts financial hardship and nothing or little more. State Railroad Tax Cases, 92 U.S. 575 , 23 L. Ed. 663; Lloyd v. Patterson, 5 Cir., 242 F.2d 742 ; Enochs v. Green, 5 Cir., 270 F.2d 558 ; Robique v. Lambert, D.C., 114 F.Supp. 305, affirmed per curiam 5 Cir., 214 F.2d 3 . We think it clear that the facts involved in the instant case necessitate its falling into the latter class of cases, for appellant has failed to show the extraordinary circumstances which would justify the issuance of an injunction by the district court. See United States v. Curd, 5 Cir., 257 F.2d 347 ; Tomlinson v. Poller, 5 Cir., 220 F.2d 308 , and Darnell v. Tomlinson, 5 Cir., 220 F.2d 894 .”
1 later decision quote this exact passage“he lacked sufficient funds to pay the sum alleged to be owing to the government and that to allow the government to collect such sums would be to subject his property to a forced sale by reason of which he would suffer irreparable damage.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.