1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 320 F.Supp.
  5. 320 F.Supp. 716 (1971)
 

JOHNSON v. COPPINGER

Civ. A. No. 70-799.

320 F.Supp. 716 (1971)

Emma Lou JOHNSON, Plaintiff, v. W. T. COPPINGER, District Director of Internal Revenue for Birmingham, Alabama, Defendant.

United States District Court, N. D. Alabama, S. D.

January 5, 1971.

Attorney(s) appearing for the Case

J. Louis Wilkinson, Charles Crowder, Birmingham, Ala., for plaintiff.

Wayman G. Sherrer, U. S. Atty., E. Ray Acton, Asst. U. S. Atty., Birmingham, Ala., John R. Gauntt, Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Div., F. T. Dicillo, Atty., General Litigation Section Tax Division, Washington, D. C., for defendant.

MEMORANDUM OF DECISION AND ORDER

POINTER, District Judge.

Emma Lou Johnson brought this action to enjoin the collection of income taxes assessed against her and to require the return of her automobile, which has been seized for payment of the tax. The proscription of I.R.C. § 7421 is acknowledged by plaintiff; but she seeks to bring the case within the exception discussed in Enochs v. Williams Packing & Navigation Co., Inc., 370 U...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases