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ENOCHS v. WILLIAMS PACKING CO.

No. 493.

370 U.S. 1 (1962)

82 S.Ct. 1125

8 L.Ed.2d 292

ENOCHS, DISTRICT DIRECTOR OF INTERNAL REVENUE, v. WILLIAMS PACKING & NAVIGATION CO., INC.

Supreme Court of United States.

Decided May 28, 1962.

Attorney(s) appearing for the Case

Assistant Attorney General Oberdorfer argued the cause for petitioner. With him on the briefs were Solicitor General Cox, Acting Assistant Attorney General Jones, Meyer Rothwacks and George F. Lynch.

George E. Morse argued the cause for respondent. With him on the briefs was W. E. Morse.

MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.

Fearing that the District Director of Internal Revenue for Mississippi would attempt to collect allegedly past due social security and unemployment taxes for the years 1953, 1954 and 1955, respondent, in late 1957 brought suit in the District Court, maintaining that it was not liable for the exactions and seeking an injunction prohibiting their collection. The District Director, petitioner herein, made no...

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