Frank J. Abel v. Ellis Campbell, Director of Internal Revenue
This text of 309 F.2d 751 (Frank J. Abel v. Ellis Campbell, Director of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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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309 F.2d 751, 11 A.F.T.R.2d (RIA) 362, Counsel Stack Legal Research, https://law.counselstack.com/opinion/frank-j-abel-v-ellis-campbell-director-of-internal-revenue-ca5-1962.