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THORNHILL WAGON CO. v. NOEL

17 F.2d 407 (1926)

THORNHILL WAGON CO. v. NOEL, Collector, et al.

District Court, E. D. Virginia.

September 23, 1926.

Attorney(s) appearing for the Case

Strode & Edmunds, of Lynchburg, Va., for plaintiff.

A. W. Gregg, General Counsel Bureau of Internal Revenue, Charles T. Hendler, Sp. Atty., Internal Revenue, both of Washington, D. C., and Paul W. Kear, U. S. Atty., of Norfolk, Va., for defendants.

Brief Statement of Facts.

GRONER, District Judge.

This case is before the court on a motion for a temporary injunction, and on a motion to dismiss filed by the defendants.

The suit is to restrain the enforcement of a levy made under a warrant for distraint for federal income and profits taxes for the taxable year 1918. The bill alleges that on April 2, 1919 (an extension of time having been granted), complainant...

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