MITSUKIYO YOSHIMURA v. ALSUP

No. 11584.

167 F.2d 104 (1948)

MITSUKIYO YOSHIMURA v. ALSUP, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

March 30, 1948.


Attorney(s) appearing for the Case

Shiro Kashiwa, of Honolulu, T. H., for appellant.

Theron Lamar Caudle, Asst. Atty. Gen., George A. Stinson, Lee A. Jackson, Frederic G. Rita, and Harry Marselli, Sp. Assts. Atty. Gen., and Ray J. O'Brien, U. S. Atty., and Edward A. Towse, Asst. U. S. Atty., both of Honolulu, T. H., for appellee.

Before GARRECHT, DENMAN, and BONE, Circuit Judges.


DENMAN, Circuit Judge.

This is an appeal from a judgment dismissing a complaint seeking to enjoin the Collector of Internal Revenue from the collection of a tax claimed to be illegal because assessed against appellant upon documents signed by appellant but procured from him by the coercion and fraud of certain government agents.

The question here is whether the record shows the exceptional circumstances under which the tax may be enjoined despite the prohibition...

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