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MAXWELL v. CAMPBELL

No. 14244.

205 F.2d 461 (1953)

MAXWELL et al. v. CAMPBELL, Collector of Internal Revenue et al.

United States Court of Appeals Fifth Circuit.

June 26, 1953.

Attorney(s) appearing for the Case

R. B. Cannon, Ft. Worth, Tex. (Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel), for appellants.

Walter Akerman, Jr., Special Asst. to the Atty. Gen., Ellis N. Slack, Acting Asst. Atty. Gen., Frank B. Potter, U. S. Atty. and R. Daniel Settle, Asst. U. S. Atty., Ft. Worth, Tex., Charles S. Lyon, Asst. Atty. Gen., Harry Marselli, Special Asst. to the Atty. Gen., for appellees.

Before HUTCHESON, Chief Judge, and RUSSELL, and STRUM, Circuit Judges.

HUTCHESON, Chief Judge.

Brought under the section 272(a) (1)1 exception to section 3653 I.R.C.2 against the Collector of Internal Revenue and his deputy, the suit was for an injunction, restraining them from making a levy, seizure, or distraint under the authority of purported but illegal deficiency3 assessments of income taxes for the...

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