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COOPER AGENCY v. McLEOD

Civ. A. No. AC-1804.

247 F.Supp. 57 (1965)

COOPER AGENCY, Plaintiff, v. Harold M. McLEOD, District Director of Internal Revenue, Defendant.

United States District Court E. D. South Carolina. Columbia Division.

Decided October 28, 1965.

Attorney(s) appearing for the Case

Charles F. Cooper, and John Gregg McMaster, of Tompkins, McMaster & Thomas, Columbia, S. C., for plaintiff.

Terrell L. Glenn, U. S. Atty., Charles S. Porter, Jr., Asst. U. S. Atty., Columbia, S. C., and Norman E. Bayles, Trial Atty., Dept. of Justice, Washington, D. C., for defendant.

HEMPHILL, Chief Judge.

Plaintiff commenced this action by filing its complaint, together with a motion for preliminary injunction, on September 27, 1965. Sought is an injunction against defendant, Harold M. McLeod, District Director of Internal Revenue, from taking any action to collect certain tax liabilities heretofore "illegally" assessed against the plaintiff, and from committing other "illegal acts and omissions" which would prevent the plaintiff from paying...

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