Frank J. Abel, Appellant, v. Ellis Campbell, Director of Internal Revenue, Appellee, 309 F.2d 751 (5th Cir. 1962)

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U.S. Court of Appeals for the Fifth Circuit - 309 F.2d 751 (5th Cir. 1962)

November 28, 1962

Appeal 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.


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.