Jacobs v. Gromatsky, 74-1171 Summary Calendar.
| Decision Date | 20 May 1974 |
| Docket Number | No. 74-1171 Summary Calendar.,74-1171 Summary Calendar. |
| Citation | 494 F.2d 513 |
| Parties | Roger B. JACOBS et al., Plaintiffs-Appellants, v. Carl R. GROMATSKY, District Director, Internal Revenue Service, Defendant-Appellee. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Craig R. Nelson, New Orleans, La., for plaintiffs-appellants.
Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Meyer Rothwacks, Chief, Appellate Sec., Washington, D.C., Gerald J. Gallinghouse, U. S. Atty., Michaelle F. Pitard, Asst. U. S. Atty., New Orleans, La., William W. Guild, Atty., Tax Div., Dept. of Justice, Dallas, Tex., Bennet N. Hollander, Carleton D. Powell, Attys., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.
Before GEWIN, GODBOLD and CLARK, Circuit Judges.
The basic claim advanced by appellant is that the tax collection scheme embodied in certain sections of the Internal Revenue Code i. e., 26 U.S.C. §§ 6015, 6511 & 6513 relating to withholding taxes and quarterly declarations of estimated income tax is unconstitutional because of its failure to provide for the payment of interest on all amounts of such withholding and estimated tax payments which are later refunded as overpayments. As adjuncts of this claim, he asserts that the court below erred in refusing to request the convening of a three-judge court pursuant to 28 U.S.C. §§ 2282 & 2284 and to determine appellants' right to maintain this action as a class action under Fed.R.Civ.P. 23 with provisions for allotment of costs and attorneys' fees from any recovered "fund." This court has previously denied injunctive relief pending the disposition of this appeal.
Appellant, while not directly contesting the validity of withholding and quarterly declarations as a means of collecting taxes, insists that the government must pay for the privilege of using its citizens' funds. Consequently, he contends that the failure of these tax statutes to provide for such interest makes them so arbitrary as to amount to a taking of property — a substantive violation of the fifth amendment. The government replies by pointing out that appellant cannot claim entitlement to interest because interest does not run against the government in the absence of an express contractual or statutory provision. However, this autocratic response begs the constitutional issue. The complete answer lies instead in the powers vested in the Congress to lay and collect taxes on incomes, under the sixteenth amendment. This power...
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Marx v. Centran Corp.
...could be dismissed on the merits before determining whether the suit could be maintained as a class action. See, e.g., Jacobs v. Gromatsky, 494 F.2d 513, 514 (5th Cir.), cert. denied, 419 U.S. 868, 95 S.Ct. 126, 42 L.Ed.2d 107 (1974). Miller v. Mackey International, Inc., 452 F.2d 424, 428-......
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Thornton v. Mercantile Stores Co., Inc.
...also, Pharo v. Smith, 621 F.2d 656, 664 (5th Cir.), modified on other grounds, 625 F.2d 1226 (5th Cir. en banc 1980); Jacobs v. Gromatsky, 494 F.2d 513, 514 (5th Cir.1974). This is the rule in several other circuits as well. See Marx v. Centran Corp., 747 F.2d 1536, 1552 (6th Cir.1984), cer......
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Casas v. American Airlines, Inc.
...Lichten and invalidating exculpatory provision). 12. Floyd v. Bowen, 833 F.2d 529, 530, 534-35 (5th Cir.1987); Jacobs v. Gromatsky, 494 F.2d 513, 514 (5th Cir.1974) (per curiam). See 7B Charles Alan Wright et al., Federal Practice and Procedure § 1785, at 127-28 (1986). Our decision in favo......
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Richcreek v. Grecu, IP 84-710-C
...power to impose these taxes also includes prescribing the time and manner of how the taxes are to be collected and paid. Jacobs v. Gromatsky, 494 F.2d 513 (5th Cir.), cert. denied, 419 U.S. 868, 95 S.Ct. 126, 42 L.Ed.2d 107 Congress established the withholding procedures for collection of f......