NIX v. HOLLAND

No. 4564.

115 F.Supp. 334 (1953)

NIX v. HOLLAND.

United States District Court N. D. Georgia, Atlanta Division.

September 2, 1953.


Attorney(s) appearing for the Case

Hal Lindsay, Atlanta, Ga., Boykin & Boykin, Carrollton, Ga., for plaintiff.

Eugene Cook, U. S. Atty., Atlanta, Ga., for defendant.


HOOPER, Chief Judge.

In this case the plaintiff, Cecil Nix, seeks an injunction which will quash certain assessments, warrants of distraint, levies and notices of liens against petitioner, naming W. W. Holland, Director of Internal Revenue, as defendant. The assessments in question were made against the plaintiff upon the theory that plaintiff was transferee from his son-in-law, one Robert L. Archer, who owed the government considerable sums of money in taxes. When...

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