ROBERT E. BOWEN AND IRENE BOWEN, HIS WIFE, APPELLANTS,
v.
UNITED STATES OF AMERICA ET AL., APPELLEES
PER CURIAM.
The District Court dismissed the complaint of appellants to enjoin the collection of federal income taxes for lack of jurisdiction. We affirm on two grounds. First, it was not clear from the complaint that under no circumstances could the government ultimately prevail on its tax claim and thus the attempted collection was not merely an exaction in the guise of a tax. Second, and either ground is conclusive, equity jurisdiction did not otherwise exist because appellants failed to avail themselves of their legal remedy to have the alleged deficiencies in tax redetermined by the Tax Court. 26 U.S.C.A. § 7421(a); Enochs v. Williams Packing Company, 1962, 370 U.S. 1, 82 S.Ct. 1125, 8 L.Ed.2d 292; Abel v. Campbell, 5 Cir., 1962, 309 F. 2d 751; and Botta v. Scanlon, 2 Cir., 1963, 314 F. 2d 392.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Pasquale Laino and Minerva Laino v. United States, 633 F.2d 626 (2d Cir. 1980)
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Mathes v. United States, 901 F.2d 1031 (11th Cir. 1990)
-
Intercontinental Jet, Inc. v. United States, 690 F. Supp. 1012 (S.D. Fla. 1988)…S.D.Fla.1977). For these reasons, this Court finds Plaintiffs have *1014 failed to show that under no circumstances could the Government ultimately prevail. Since either part of this test is conclusive (Bowen v. United States of America, 331 F.2d 149, 150 (5th Cir.1964)), this Court finds it lacks the jurisdiction to issue an injunction against the sale of the subject property. Additionally, Plaintiffs allege jurisdiction in the Complaint under 26 U.S.C. Section 7429(b) (1988). This Court no…
Authorities Cited
- Enochs v. Williams Packing & Navigation Co., Inc., 370 U.S. 1 (U.S. 1962)
- Botta v. Scanlon, 314 F.2d 392 (2d Cir. 1963)
- Canal Ins. Co. v. Brooks, 309 F.2d 751 (5th Cir. 1962)
- Abel v. Ellis Campbell, 309 F.2d 751 (5th Cir. 1962)