Abel v. Campbell

Fifth Circuit Court of Appeals

Nov. 28, 1962.

Fifth Circuit Court of Appeals · decided 1962-11-28

2 counsel of record

Applies 26 U.S.C. § 7421

Relies on Enochs v. Williams Packing & Navigation Co. · Canal Insurance Company v. Brooks

Good law ✅— No negative treatment on recordhow we know

Opinion by Per Curiam · Decided 1962-11-28

How this case has been cited

Cited by 14 later decisions — most recently July 1990

14 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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Stephen L. Mayo, John W. Price, Dallas, Tex., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Frederick E. Youngman, Meyer Rothwacks, Thomas A. Skornia, Attys., Dept. of Justice, Washington, D.C., Barefoot Sanders, U.S. Atty., Martha Joe Stroud, Asst. U.S. Atty., Dallas, Tex., for appellee.

Before TUTTLE, Chief Judge, and WISDOM and GEWIN, Circuit Judges.

PER CURIAM.

¶1

The judgment of the trial court dismissing this suit for an injunction against the collection of Federal income taxes is hereby AFFIRMED. The complaint did not allege facts that would bring it within any exception to Section 7421(a) of the Internal Revenue Code of 1954. See Enochs v. Williams Packing Company, 370 U.S. 7, 82 S.Ct. 1125, 8 L.Ed.2d 292.