Abel v. Campbell

Citation309 F.2d 751
Decision Date28 November 1962
Docket NumberNo. 19869.,19869.
PartiesFrank J. ABEL, Appellant, v. Ellis CAMPBELL, Director of Internal Revenue, Appellee.
CourtUnited States Courts of Appeals. United States Court of Appeals (5th Circuit)

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.

PER CURIAM.

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.

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2 cases
  • Cooper Agency, Inc. v. McLeod, Civ. A. No. AC-1283
    • United States
    • U.S. District Court — District of South Carolina
    • September 8, 1964
    ...Cohen v. Gross, 316 F.2d 521 (C.A.3d); Botta v. Scanlon, 314 F.2d 392 (C.A.2d); Licavoli v. Nixon, 312 F.2d 200 (C.A. 6th); Abel v. Campbell, 309 F.2d 751 (C.A.5th). Plaintiffs further rely on the decisions in Rothensies v. Ullman, 110 F.2d 590 (C.A.3d); Raffaele v. Granger, 196 F.2d 620 (C......
  • Floyd v. United States
    • United States
    • U.S. District Court — District of South Carolina
    • May 27, 1965
    ...Gross, 316 F. 2d 521 3rd Cir. 1963; Botta v. Scanlon, 314 F.2d 392 2nd Cir. 1963; Licavoli v. Nixon, 312 F.2d 200 6th Cir. 1963; Abel v. Campbel, 309 F.2d 751 5th Cir. 1962; Falik v. United States, 343 F.2d 36 2nd Cir. March 1965; Broadwell v. United States, 343 F.2d 470 4th Cir. March Alth......

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