DARNELL v. TOMLINSON

No. 15297.

220 F.2d 894 (1955)

George DARNELL, Appellant, v. L. W. TOMLINSON, as Director of Internal Revenue, District of Florida, Appellee.

United States Court of Appeals, Fifth Circuit.

April 6, 1955.


Attorney(s) appearing for the Case

Walter C. Shea, Jacksonville, Fla., for appellant.

Ellis N. Slack, Frederick G. Rita, H. Brian Holland, Assts. Atty. Gen., Thomas A. Larkin, Asst. U. S. Atty., Jacksonville, Fla., Elmer J. Kelsey, A. F. Prescott, Sp. Assts. to Atty. Gen., James L. Guilmartin, U. S. Atty., Miami, Fla., for appellee.

Before HUTCHESON, Chief Judge, TUTTLE, Circuit Judge, and DAWKINS, District Judge.


TUTTLE, Circuit Judge.

The sole issue presented for our decision here is whether the appellant set out a cause of action for an injunction against the levy and sale of his printing business, the source of his livelihood, under a jeopardy assessment issued by appellee, State Director of Internal Revenue, pending an appeal prosecuted by appellant in the Tax Court of the United States.

The basic statutory principles involved are: (1) Pending an appeal by a taxpayer...

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