Broadwell v. United States, No. 9751

CourtUnited States Courts of Appeals. United States Court of Appeals (4th Circuit)
Writing for the CourtPER CURIAM
Citation343 F.2d 470
PartiesWaverly C. BROADWELL and Nancy Broadwell, his wife, Appellants, v. UNITED STATES of America, Appellee. Dohn BROADWELL, Appellant, v. UNITED STATES of America, Appellee.
Docket NumberNo. 9751,9752.
Decision Date08 March 1965

343 F.2d 470 (1965)

Waverly C. BROADWELL and Nancy Broadwell, his wife, Appellants,
v.
UNITED STATES of America, Appellee.

Dohn BROADWELL, Appellant,
v.
UNITED STATES of America, Appellee.

Nos. 9751, 9752.

United States Court of Appeals Fourth Circuit.

Argued March 3, 1965.

Decided March 8, 1965.


343 F.2d 471

Frank P. Meadows, Jr., Rocky Mount, N. C. (Meadows & Batts, Rocky Mount, N. C., on brief), for appellants.

George F. Lynch, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Joseph Kovner, Attys., Dept. of Justice, and Robert H. Cowen, U. S. Atty., and Gerald L. Bass, Asst. U. S. Atty., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, BRYAN, Circuit Judge, and BUTZNER, District Judge.

PER CURIAM.

By quia timet suits against the United States under 28 U.S.C. § 2410, Waverly C. Broadwell, Nancy, his wife, and Dohn Broadwell, appellants, endeavored to remove the lien on their properties of income taxes assessed upon them for the year 1959. The object of the complaints, the appellants candidly concede, was to dispute the validity of the assessments. With the District Judge, and for the reasons he gives in his memorandum on dismissing the actions, 234 F.Supp. 17, we think: (1) that 28 U.S.C. § 2410 is not available for the purpose for which it is now invoked, and (2) that appellants have not shown "the existence of special and extraordinary circumstances" warranting resort to a court of equity to contest the taxes, in the face of the prohibitions of 26 U.S.C. §§ 7421(a), 7422.

Affirmed.

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16 practice notes
  • Progressive Consumers Federal Credit Union v. U.S., No. 95-1712
    • United States
    • U.S. Court of Appeals — First Circuit
    • November 7, 1995
    ...to permit a collateral attack on the tax assessment." Broadwell v. United States, 234 F.Supp. 17, 18 (E.D.N.C.1964), aff'd 343 F.2d 470 (4th Cir.), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965); accord, McMillen v. United States Dep't of Treasury, 960 F.2d 187, 189 (1st......
  • Yannicelli v. Nash, Civ. A. No. 1253-71.
    • United States
    • United States District Courts. 3th Circuit. United States District Courts. 3th Circuit. District of New Jersey
    • January 24, 1973
    ...231 F.Supp. 718 (D.C.Pa.1964), aff'd., 341 F.2d 920 (3 Cir. 1965); Broadwell v. United States, 234 F.Supp. 17 (D.C. N.C.1964), aff'd., 343 F.2d 470 (4 Cir. 1965), cert. denied, 382 U.S. 825, 86 S. Ct. 57, 15 L.Ed.2d 70 (1965). Since the plaintiff attacks the legality of the tax collection p......
  • Lonsdale v. U.S., No. 90-2113
    • United States
    • United States Courts of Appeals. United States Court of Appeals (10th Circuit)
    • November 20, 1990
    ...(3d Cir.1965); McCann v. United States, 248 F.Supp. 585 (E.D.Pa.1965); Broadwell v. United States, 234 F.Supp. 17 (E.D.N.C.1964), aff'd, 343 F.2d 470 (4th Cir.1965), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965); Shaw v. United States, 321 F.Supp. 1267 (D.Vt.1970), aff'd, 71......
  • Brewer v. C.I.R., No. Civil Action No. 05-0167-CG-B.
    • United States
    • U.S. District Court — Southern District of Alabama
    • May 12, 2006
    ...v. United States, 539 F.2d 935, 939 (3d Cir.1976); Falik v. United States, 343 F.2d 38, 40-43 (2d Cir.1965); Broadwell v. United States, 343 F.2d 470, 471 (4th Cir.), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965). Accordingly, the relief plaintiff seeks is not available unde......
  • Request a trial to view additional results
16 cases
  • Progressive Consumers Federal Credit Union v. U.S., No. 95-1712
    • United States
    • U.S. Court of Appeals — First Circuit
    • November 7, 1995
    ...to permit a collateral attack on the tax assessment." Broadwell v. United States, 234 F.Supp. 17, 18 (E.D.N.C.1964), aff'd 343 F.2d 470 (4th Cir.), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965); accord, McMillen v. United States Dep't of Treasury, 960 F.2d 187, 189 (1st......
  • Yannicelli v. Nash, Civ. A. No. 1253-71.
    • United States
    • United States District Courts. 3th Circuit. United States District Courts. 3th Circuit. District of New Jersey
    • January 24, 1973
    ...231 F.Supp. 718 (D.C.Pa.1964), aff'd., 341 F.2d 920 (3 Cir. 1965); Broadwell v. United States, 234 F.Supp. 17 (D.C. N.C.1964), aff'd., 343 F.2d 470 (4 Cir. 1965), cert. denied, 382 U.S. 825, 86 S. Ct. 57, 15 L.Ed.2d 70 (1965). Since the plaintiff attacks the legality of the tax collection p......
  • Lonsdale v. U.S., No. 90-2113
    • United States
    • United States Courts of Appeals. United States Court of Appeals (10th Circuit)
    • November 20, 1990
    ...(3d Cir.1965); McCann v. United States, 248 F.Supp. 585 (E.D.Pa.1965); Broadwell v. United States, 234 F.Supp. 17 (E.D.N.C.1964), aff'd, 343 F.2d 470 (4th Cir.1965), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965); Shaw v. United States, 321 F.Supp. 1267 (D.Vt.1970), aff'd, 71......
  • Brewer v. C.I.R., No. Civil Action No. 05-0167-CG-B.
    • United States
    • U.S. District Court — Southern District of Alabama
    • May 12, 2006
    ...v. United States, 539 F.2d 935, 939 (3d Cir.1976); Falik v. United States, 343 F.2d 38, 40-43 (2d Cir.1965); Broadwell v. United States, 343 F.2d 470, 471 (4th Cir.), cert. denied, 382 U.S. 825, 86 S.Ct. 57, 15 L.Ed.2d 70 (1965). Accordingly, the relief plaintiff seeks is not available unde......
  • Request a trial to view additional results

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