348 F2d 919 Cooper Agency Inc v. M McLeod

348 F.2d 919

COOPER AGENCY, INC., et al., Appellants,
Harold M. McLEOD, District Director of Internal Revenue and United States of America, Appellees.

No. 9871.

United States Court of Appeals Fourth Circuit.

Argued May 4, 1965.

Decided August 4, 1965.

Appeal from the United States District Court for the Eastern District of South Carolina, at Columbia; J. Robert Martin, Jr., Judge.

Robert J. Thomas and N. Welch Morrisette, Jr., Columbia, S. C. (Gedney M. Howe, Jr., Arthur G. Howe, Charleston, S. C., Tompkins, McMaster & Thomas, and Cooper, Gary, Nexsen & Pruet, Columbia, S. C., on brief), for appellants.

George F. Lynch, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Meyer Rothwacks, Attorneys, Department of Justice, and Terrell L. Glenn, U. S. Atty., on brief), for appellees.

Before HAYNSWORTH, Chief Judge, and BOREMAN and BRYAN, Circuit Judges.


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The plaintiffs seek to test their tax liabilities in an action for an injunction and for removal of the cloud cast upon their properties by the tax liens. The judgment of the District Court dismissing these complaints is affirmed for the reasons stated by the District Judge.1


We recently considered similar contentions and held them unavailing.2 At about the same time the Second and Third Circuits arrived at the same conclusion.3





235 F.Supp. 276


Broadwell v. United States, 4 Cir., 343 F.2d 470


Falik v. United States, 2 Cir., 343 F.2d 38; Quinn v. Hook, 3 Cir., 341 F.2d 920