Opinion

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

309 F.2d 751 · Court of Appeals for the Fifth Circuit · Nov 28, 1962

Full text

Frank J. ABEL, Appellant, v. Ellis CAMPBELL, Director of Internal Revenue, Appellee

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.