(Download) "Cole v. Cardoza" by United States Court Of Appeals For The Sixth Circuit ~ eBook PDF Kindle ePub Free

eBook details
- Title: Cole v. Cardoza
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 27, 1971
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
Appellants brought this suit requesting the District Court to declare that tax assessments totaling $14,744.58 are illegal and void, to enjoin the collection of the assessments and to order the refund of the amounts already collected. The District Director filed a motion to dismiss and the trial court dismissed the complaint for lack of jurisdiction based principally on the prohibition against such suits contained in 26 U.S.C. § 7421 (a) as construed by the Supreme Court in Enochs v. Williams Packing & Navigation Co., 370 U.S. 1, 82 S. Ct. 1125, 8 L. Ed. 2d 292 (1961).