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U.S. Court of Appeals for the Fifth Circuit, 1962

Frank J. Abel v. Ellis Campbell, Director of Internal Revenue

Frank J. Abel v. Ellis Campbell, Director of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided November 28, 1962 · Tuttle, Wisdom, Gewin
309 F.2d 751; 11 A.F.T.R.2d (RIA) 362 (Federal Reporter, Second Series)

Frank J. Abel v. Ellis Campbell, Director of Internal Revenue

Opinion

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.

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