LLOYD v. PATTERSON

No. 16274.

242 F.2d 742 (1957)

E. C. LLOYD, Appellant, v. George D. PATTERSON, District Director of Internal Revenue, District of Alabama, Appellee.

United States Court of Appeals Fifth Circuit.

April 3, 1957.


Attorney(s) appearing for the Case

William S. Pritchard, Winston B. McCall, Birmingham, Ala., Pritchard, McCall & Jones, Birmingham, Ala., of counsel, for appellant.

Meyer Rothwacks, Harry Baum, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, W. L. Longshore, U. S. Atty., Atley A. Kitchings, Asst. U. S. Atty., Birmingham, Ala., for appellee.

Before HUTCHESON, Chief Judge, and CAMERON and JONES, Circuit Judges.


PER CURIAM.

This is an appeal by Lloyd from an order sustaining appellee's motion to dismiss Lloyd's complaint which sought an injunction restraining the appellee from collecting any taxes under a jeopardy assessment and federal tax lien filed, together with directions to appellee to void the tax lien and to release or abate the lien to the extent of $15,000 to cover expense incurred and to be incurred by Lloyd in connection with civil and criminal proceedings then...

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