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QUIGLEY v. INTERNAL REVENUE SERVICE

No. 15584.

289 F.2d 878 (1960)

Raymond QUIGLEY, Appellant, v. INTERNAL REVENUE SERVICE, C. I. Fox, District Director, Appellee.

United States Court of Appeals District of Columbia Circuit.

Decided July 14, 1960.

Attorney(s) appearing for the Case

Mr. Wilbur W. Sewell, Washington, D. C., with whom Mr. Dewey M. Carr, Washington, D. C., was on the brief, for appellant.

Mr. Richard B. Buhrman, Atty., Dept. of Justice, with whom Asst. Atty. Gen. Charles K. Rice, Messrs. Oliver Gasch, U. S. Atty., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, were on the brief, for appellee.

Before EDGERTON, WILBUR K. MILLER and BAZELON, Circuit Judges.

BAZELON, Circuit Judge.

Appellant taxpayer sued to quash a levy and to enjoin further collection of income taxes assessed against him. A statute provides: "Except as provided in section * * * 6213(a), no suit for the purpose of restraining the assessment or collection of any tax bill shall be maintained in any court." Internal Revenue Code of 1954, § 7421(a), 26 U.S.C.A. § 7421(a). Under § 6213(a) appellant was entitled to an injunction to restrain...

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