Endsley v. International Business Machines Corp.
342 S.E.2d 308, 255 Ga. 694
Opinion
Oliver H. Endsley III sued International Business Machines Corporation (IBM) praying for an injunction restraining the withholding of money from his salary to satisfy a claim of the Internal Revenue Service for delinquent taxes. The trial court granted IBM’s motion to dismiss holding that the state courts lack subject matter jurisdiction because of 26 USC § 7421. Upon review of the record and arguments, we find the trial court to be correct.
Judgment affirmed.
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Endsley v. International Business Machines Corp., 342 S.E.2d 308, 255 Ga. 694 (Ga. 1986).
342 S.E.2d 308 (Endsley v. International Business Machines Corp.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Prohibition of suits to restrain assessment or collection
26 U.S.C. § 7421