McCabe v. Alexander’s Empirical Analysis

Citation profile

3 federal appellate · 2 district · 1 state decisions

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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““. . . no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.””

   2 later decisions quote this exact passage · from the majority
   e.g. Dickens v. United States · Burke v. Blumenthal

2. ““The Anti-Injunction Act, 26 U.S.C. § 7421 (a), provides that ‘no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court . . The Supreme Court in Enochs v. Williams Packing & Navigation Co., 370 U.S. 1 , 82 S.Ct. 1125 , 8 L.Ed.2d 292 (1962) fashioned a single exception to this otherwise clearly prohibitive language. The Court held an injunction proper only where (1) it is clear that under no circumstances could the Government ultimately prevail on the merits of its claim; and (2) equity jurisdiction otherwise exists. Accord, Lange v. Phinney, 5 Cir. 1975, 507 F.2d 1000 . In evaluating the parties’ assertions against these standards, the court must view the facts in the light most favorable to the Government. Enochs, supra, at 7-8, 82 S.Ct. at 1129, 8 L.Ed.2d at 296-297 . Lange, supra, at 1003, 1006 . [Emphasis added.] “After examining the briefs and record, we conclude that the plaintiff has failed to meet the heavy burden of demonstrating that under no circumstances could the Government prevail. McCabe does not challenge the fact that he owed the taxes set forth in the August, 1973 Tax Court opinion. Rather, he claims that for some unrevealed reason, the Government, after having reached a settlement with the taxpayer, simply abated all of his tax liability. He seeks to portray the Service as Santa Claus rather than its more normal characterization as Scrooge. We doubt that the Government is as generous as McCabe would hav”

   1 later decision quote this exact passage · from the majority
   e.g. Chapman v. Alexander