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MUSE v. ENOCHS

Civ. A. No. 2707.

164 F.Supp. 561 (1958)

Kenneth MUSE and Winnie Muse, Plaintiffs, v. James L. ENOCHS, United States District Director of Internal Revenue for the District of Mississippi, Defendant.

United States District Court S. D. Mississippi, Jackson Division.

August 22, 1958.

Attorney(s) appearing for the Case

Creekmore & Beacham, Jackson, Miss., for plaintiffs.

Robert E. Hauberg, U. S. Atty. and Edwin R. Holmes, Jr., Asst. U. S. Atty., Jackson, Miss., for defendant.

MIZE, District Judge.

This matter is before the Court on motion of the plaintiffs for summary judgment to make perpetual and permanent the preliminary injunction heretofore entered herein, enjoining the defendant, James L. Enochs, as United States District Director of Internal Revenue for the District of Mississippi, from beginning any levy or proceedings in Court for the collection of an assessment of additions to tax for substantial underestimation or underpayment...

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