(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. 脗§ 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).
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