Frank J. Abel, Appellant, v. Ellis Campbell, Director of Internal Revenue, Appellee, 309 F.2d 751 (5th Cir. 1962)
Annotate this CaseAppeal from the United States District Court for the Northern District of Texas; Sarah Tilghman Hughes, District Judge.
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.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.