Enochs v. Williams Packing Co.
370 U.S. 1 (1962) Cited 1,030 timesHolding that the court must view the facts in the light most favorable to the government
South Carolina v. Regan
465 U.S. 367 (1984) Cited 234 timesHolding the anti-injunction provision inapplicable to a State's challenge to the constitutionality of a federal tax exemption provision, § 103 of the Code (which exempts from a taxpayer's gross income the interest earned on the obligations of any State), as amended by § 310(b) of the Tax Equity and Fiscal Responsibility Act of 1982, 96 Stat. 596, because "the [anti-injunction provision] was not intended to bar an action where . . . Congress has not provided the plaintiff with an alternative legal way to challenge the validity of a tax"
Serono Laboratories v. Shalala
158 F.3d 1313 (D.C. Cir. 1998) Cited 247 times 1 Legal AnalysesHolding deference “is owed to the decisionmaker authorized to speak on behalf of the agency, not to each individual agency employee”
National Taxpayers Union, Inc. v. U.S.
68 F.3d 1428 (D.C. Cir. 1995) Cited 150 timesHolding that organization's "self-serving observation that it has expended resources to educate its members and others regarding [the challenged law] does not present an injury in fact"
Investment Annuity, Inc. v. Blumenthal
609 F.2d 1 (D.C. Cir. 1979) Cited 40 times 1 Legal AnalysesRecognizing the DJA "is, if anything, more restrictive," but expressly deciding to follow the holdings of Eastern Kentucky and Americans United and focus the analysis on the AIA
Section 7421 - Prohibition of suits to restrain assessment or collection
26 U.S.C. § 7421 Cited 2,002 times 13 Legal AnalysesBanning injunctions against future tax collection, subject to enumerated exceptions