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

David Kornberg, Jr., and Mary Potoksky Kornberg v. Laurie W. Tomlinson, District Director of Internal Revenue for the State of Florida

U.S. Court of Appeals for the Fifth Circuit · Decided February 18, 1965 · Tuttle, Rives, Dyer

341 F.2d 300; 15 A.F.T.R.2d (RIA) 397; 1965 U.S. App. LEXIS 6492 (Federal Reporter, Second Series)

Counsel

Stanley M. Pred, Robert H. Newman, Miami, Fla., for appellants., John B. Jones, Jr., Dept, of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Dept, of Justice, Washington, D. C., William A. Meadows, Jr., U. S. Atty., Miami, Fla., I. Henry Kutz, George F. Lynch, C. Guy Tadlock, Dept, of Justice, Washington, D. C., Lavinia A. Redd, Asst. U. S. Atty., for appellee.

Cases that cite this one

3 later published cases cite this decision.

Graham v. Commissioner (United States Tax Court 1980)
Baron v. Commissioner (United States Tax Court 1979)
Sharpe v. Commissioner (United States Tax Court 1977)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

This is an appeal from a judgment dismissing a complaint seeking an injunction against the District Director of Internal Revenue. The opinion of the trial court appears at 225 F.Supp. 70.

We have carefully read the brief but comprehensive opinion of the trial court. *301 We agree and adopt all of the opinion except the paragraph numbered 6, dealing with the standards required to establish the right to enjoin collection of a tax in the light of Enochs v. Williams Packing Co., 370 U.S. 1, 82 S.Ct. 1125, 8 L.Ed. 2d 292. That decision does not deal with cases in which, but for the exception which exists here, injunction is expressly authorized.

The judgment is affirmed on the opinion of the trial court. See also our decision in Abel v. Campbell, 5 Cir., 334 F.2d 339.

Judgment affirmed.

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