Hall v. United States
Cases that cite this one
3 later published cases cite this decision.
- Gencorp, Inc. v. Olin Corporation (6th Cir. 2007)
- Gencorp Inc v. Olin Corp (6th Cir. 2007)
- In re Cascade Roads, Inc., Debtor. United States of America v. Peter H. Arkison, Trustee (9th Cir. 1994)
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 of the Court
Hall appeals from the district court’s denial of his request for an injunction to prevent the Internal Revenue Service from levying upon his wages to satisfy tax penalties and interest charges that he owes the government. The basis of the district court’s action was that the Anti-Injunction Act, 26 U.S.C. § 7421, divested the court of power to issue the injunction. We can consider the merits of the district court's action, however, only if we have jurisdiction of the appeal. We do not. The record shows that, while the appeal was pending, the levy that Hall sought to enjoin was paid in full. There is nothing left to enjoin. Hall therefore has nothing concrete to gain from winning this appeal; it is moot, and must be dismissed. See, e.g., Monzillo v. Biller, 735 F.2d 1456, 1459-60 (D.C.Cir. 1984). True, the mere fact that the levy has been paid does not mean there is no controversy between Hall and the Internal Revenue Service. But if Hall thinks his wages were wrongfully taken from him and should be returned, he should file a
APPEAL DISMISSED.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.