MILLIKEN v. GILL

No. 6748.

211 F.2d 869 (1954)

MILLIKEN et al. v. GILL, Director of Internal Revenue et al.

United States Court of Appeals, Fourth Circuit.

Decided April 5, 1954.


Attorney(s) appearing for the Case

Kenneth D. Thomas, Hickory, N. C., for appellants.

Frederick G. Rita, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., and Bryce R. Holt, U. S. Atty., Greensboro, N. C., on the brief), for appellees.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


PARKER, Chief Judge.

This is an appeal by Mitchell S. Milliken and his wife Dorothy Milliken from an order dissolving a temporary restraining order and dismissing a suit instituted to enjoin the sale of certain personal property levied upon to collect a jeopardy assessment of federal income taxes. The court held that the suit was one to restrain the collection of internal revenue taxes within the prohibition of 26 U.S.C....

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