From Casetext: Smarter Legal Research

Abel v. Campbell

United States Court of Appeals, Fifth Circuit
Nov 28, 1962
309 F.2d 751 (5th Cir. 1962)

Opinion

No. 19869.

November 28, 1962.

Appeal from the United States District Court for the Northern District of Texas; Sarah Tilghman Hughes, District Judge.

Stephen L. Mayo, John W. Price, Dalas, 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.


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.


Summaries of

Abel v. Campbell

United States Court of Appeals, Fifth Circuit
Nov 28, 1962
309 F.2d 751 (5th Cir. 1962)
Case details for

Abel v. Campbell

Case Details

Full title:Frank J. ABEL, Appellant, v. Ellis CAMPBELL, Director of Internal Revenue…

Court:United States Court of Appeals, Fifth Circuit

Date published: Nov 28, 1962

Citations

309 F.2d 751 (5th Cir. 1962)

Citing Cases

Cooper Agency, Inc. v. McLeod

The application of the tests enunciated in Williams Packing Co. have resulted in a dismissal of the complaint…