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U.S. Court of Appeals for the Fourth Circuit, 1965

Cooper Agency, Inc. v. Harold M. McLeod District Director of Internal Revenue and United States of America

Cooper Agency, Inc. v. Harold M. McLeod District Director of Internal Revenue and United States of America
U.S. Court of Appeals for the Fourth Circuit · Decided August 4, 1965 · Haynsworth, Boreman, Bryan
348 F.2d 919; 16 A.F.T.R.2d (RIA) 5445; 1965 U.S. App. LEXIS 4721 (Federal Reporter, Second Series)

Cooper Agency, Inc. v. Harold M. McLeod District Director of Internal Revenue and United States of America

Opinion

PER CURIAM:

The plaintiffs seek to test their tax liabilities in an action for an injunction and for removal of the cloud cast upon their properties by the tax liens. The judgment of the District Court dismissing these complaints is affirmed for the reasons stated by the District Judge 1

We recently considered similar contentions and held them unavailing. 2 At about the same time the Second and Third Circuits arrived at the same conclusion. 3

Affirmed.

2

. Broadwell v. United States, 4 Cir., 343 F.2d 470.

3

. Falik v. United States, 2 Cir., 343 F.2d 38; Quinn v. Hook, 3 Cir., 341 F.2d 920.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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