RALPH E. WILLIAMS AND WILLIAM C. MILLS, APPELLANTS,
v.
RANDOLPH W. THROWER, COMMISSIONER OF INTERNAL REVENUE, AND HUGH D. JONES, DISTRICT DIRECTOR OF INTERNAL REVENUE SERVICE, PARKERSBURG, WEST VIRGINIA, APPELLEES; ROY K. HENSLEY AND JOHN D. JARRELL, APPELLANTS, V. RANDOLPH W. THROWER, COMMISSIONER OF INTERNAL REVENUE, AND HUGH D. JONES, DISTRICT DIRECTOR OF INTERNAL REVENUE SERVICE, PARKERSBURG, WEST VIRGINIA, APPELLEES
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The court affirmed the district court's dismissal of the complaints, finding no reason to reconsider prior rulings.
Appellants filed complaints to restrain the United States from assessing and collecting unpaid federal wagering taxes. The district court dismissed bo…
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PER CURIAM:
Appellants, Ralph E. Williams and William C. Mills, filed a complaint in the district court on October 22, 1969, asking the court to restrain the United States from assessing and collecting certain unpaid federal wagering taxes. Appellants, Roy K. Hensley and John D. Jarrell, had filed a similar complaint on September 19, 1969. On August 2, 1971, the district court dismissed both complaints relying on McAlister v. Cohen, 308 F.Supp. 517 (S.D.W.Va.1970), aff’d, 436 F. 2d 422 (4 Cir. 1971), and these appeals followed.
The appellants concede that the contentions raised in their brief were rejected by this court in McAlister, supra, and Washington v. United States, 402 F. 2d 3 (4 Cir. 1968), cert. denied, 402 U.S. 978, 91 S.Ct. 1641, 29 L.Ed.2d 145 (1971); however, they urge this court to reconsider those decisions.
Upon examination and consideration of the records and the briefs we see no reason to depart from our prior holdings. Accordingly, we dispense with oral argument and affirm the judgments below.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
In re the Cent. R.R. Co. OF NEW Jersey, 486 F.2d 1124 (3d Cir. 1973)
-
In re the Cent. R.R. Co. OF NEW Jersey, 521 F.2d 635 (3d Cir. 1975)
Authorities Cited
- Othello Washington and Ellen P. Washington v. United States, 402 F.2d 3 (4th Cir. 1968)
- Washington et ux. v. United States, 402 U.S. 978 (U.S. 1971)
- McALISTER v. Cohen, 436 F.2d 422 (4th Cir. 1971)